id	sid	tid	token	lemma	pos
agb-422	1	1	agbioforum	agbioforum	NOUN
agb-422	1	2	,	,	PUNCT
agb-422	1	3	27(1	27(1	NUM
agb-422	1	4	):	):	PUNCT
agb-422	1	5	58	58	NUM
agb-422	1	6	-	-	SYM
agb-422	1	7	67	67	NUM
agb-422	1	8	.	.	PUNCT
agb-422	2	1	©	©	PROPN
agb-422	2	2	2025	2025	NUM
agb-422	2	3	agbioforum	agbioforum	NOUN
agb-422	2	4	thijeel	thijeel	NOUN
agb-422	2	5	et	et	PROPN
agb-422	2	6	al	al	PROPN
agb-422	2	7	—	—	PUNCT
agb-422	2	8	ifrs	ifrs	PROPN
agb-422	2	9	adoption	adoption	NOUN
agb-422	2	10	and	and	CCONJ
agb-422	2	11	credit	credit	NOUN
agb-422	2	12	rating	rating	NOUN
agb-422	2	13	in	in	ADP
agb-422	2	14	iraqi	iraqi	ADJ
agb-422	2	15	banks	bank	NOUN
agb-422	2	16	:	:	PUNCT
agb-422	2	17	the	the	DET
agb-422	2	18	mediating	mediate	VERB
agb-422	2	19	role	role	NOUN
agb-422	2	20	of	of	ADP
agb-422	2	21	governance	governance	NOUN
agb-422	2	22	and	and	CCONJ
agb-422	2	23	implications	implication	NOUN
agb-422	2	24	for	for	ADP
agb-422	2	25	agricultural	agricultural	ADJ
agb-422	2	26	...	...	PUNCT
agb-422	2	27	ifrs	ifrs	ADJ
agb-422	2	28	adoption	adoption	NOUN
agb-422	2	29	and	and	CCONJ
agb-422	2	30	credit	credit	NOUN
agb-422	2	31	rating	rating	NOUN
agb-422	2	32	in	in	ADP
agb-422	2	33	iraqi	iraqi	ADJ
agb-422	2	34	banks	bank	NOUN
agb-422	2	35	:	:	PUNCT
agb-422	2	36	the	the	DET
agb-422	2	37	mediating	mediate	VERB
agb-422	2	38	role	role	NOUN
agb-422	2	39	of	of	ADP
agb-422	2	40	governance	governance	NOUN
agb-422	2	41	and	and	CCONJ
agb-422	2	42	implications	implication	NOUN
agb-422	2	43	for	for	ADP
agb-422	2	44	agricultural	agricultural	ADJ
agb-422	2	45	finance	finance	NOUN
agb-422	2	46	ali	ali	PROPN
agb-422	2	47	mohammed	mohammed	PROPN
agb-422	2	48	thijeel	thijeel	PROPN
agb-422	2	49	post	post	PROPN
agb-422	2	50	graduate	graduate	PROPN
agb-422	2	51	institute	institute	PROPN
agb-422	2	52	for	for	ADP
agb-422	2	53	accounting	accounting	PROPN
agb-422	2	54	&	&	CCONJ
agb-422	2	55	financial	financial	ADJ
agb-422	2	56	studies	study	NOUN
agb-422	2	57	,	,	PUNCT
agb-422	2	58	university	university	NOUN
agb-422	2	59	of	of	ADP
agb-422	2	60	baghdad	baghdad	PROPN
agb-422	2	61	,	,	PUNCT
agb-422	2	62	iraq	iraq	PROPN
agb-422	2	63	.	.	PUNCT
agb-422	3	1	orcid	orcid	PROPN
agb-422	4	1	i	i	PRON
agb-422	4	2	d	d	NOUN
agb-422	4	3	:	:	PUNCT
agb-422	4	4	https://orcid.org/0009-0001-0999-8642	https://orcid.org/0009-0001-0999-8642	PROPN
agb-422	4	5	email	email	NOUN
agb-422	4	6	:	:	PUNCT
agb-422	4	7	asst.prof.ali@pgiafs.uobaghdad.edu.iq	asst.prof.ali@pgiafs.uobaghdad.edu.iq	PROPN
agb-422	4	8	hakeem	hakeem	PROPN
agb-422	4	9	hammood	hammood	PROPN
agb-422	4	10	flayyih	flayyih	PROPN
agb-422	4	11	al	al	PROPN
agb-422	4	12	-	-	PUNCT
agb-422	4	13	fandawi	fandawi	PROPN
agb-422	4	14	*	*	PUNCT
agb-422	4	15	post	post	PROPN
agb-422	4	16	graduate	graduate	PROPN
agb-422	4	17	institute	institute	NOUN
agb-422	4	18	for	for	ADP
agb-422	4	19	accounting	accounting	PROPN
agb-422	4	20	&	&	CCONJ
agb-422	4	21	financial	financial	ADJ
agb-422	4	22	studies	study	NOUN
agb-422	4	23	,	,	PUNCT
agb-422	4	24	university	university	NOUN
agb-422	4	25	of	of	ADP
agb-422	4	26	baghdad	baghdad	PROPN
agb-422	4	27	,	,	PUNCT
agb-422	4	28	iraq	iraq	PROPN
agb-422	4	29	.	.	PUNCT
agb-422	5	1	orcid	orcid	PROPN
agb-422	6	1	i	i	PRON
agb-422	6	2	d	d	PROPN
agb-422	6	3	:	:	PUNCT
agb-422	6	4	https://orcid.org/0000-0003-0615-0854	https://orcid.org/0000-0003-0615-0854	PROPN
agb-422	6	5	email	email	NOUN
agb-422	6	6	:	:	PUNCT
agb-422	6	7	hakeem.hmood@coadec.uobaghdad.edu.iq	hakeem.hmood@coadec.uobaghdad.edu.iq	PROPN
agb-422	6	8	ghazi	ghazi	PROPN
agb-422	6	9	maan	maan	PROPN
agb-422	6	10	faisal	faisal	PROPN
agb-422	6	11	post	post	PROPN
agb-422	6	12	graduate	graduate	PROPN
agb-422	6	13	institute	institute	PROPN
agb-422	6	14	for	for	ADP
agb-422	6	15	accounting	accounting	PROPN
agb-422	6	16	&	&	CCONJ
agb-422	6	17	financial	financial	ADJ
agb-422	6	18	studies	study	NOUN
agb-422	6	19	,	,	PUNCT
agb-422	6	20	university	university	NOUN
agb-422	6	21	of	of	ADP
agb-422	6	22	baghdad	baghdad	PROPN
agb-422	6	23	,	,	PUNCT
agb-422	6	24	iraq	iraq	PROPN
agb-422	6	25	.	.	PUNCT
agb-422	7	1	orcid	orcid	PROPN
agb-422	8	1	i	i	PRON
agb-422	8	2	d	d	NOUN
agb-422	8	3	:	:	PUNCT
agb-422	8	4	https://orcid.org/0009-0002-9338-1713	https://orcid.org/0009-0002-9338-1713	DET
agb-422	8	5	email	email	NOUN
agb-422	8	6	:	:	PUNCT
agb-422	8	7	ghazi.maan@uobaghdad.edu.iq	ghazi.maan@uobaghdad.edu.iq	NOUN
agb-422	8	8	this	this	DET
agb-422	8	9	research	research	NOUN
agb-422	8	10	originated	originate	VERB
agb-422	8	11	from	from	ADP
agb-422	8	12	the	the	DET
agb-422	8	13	recognition	recognition	NOUN
agb-422	8	14	that	that	PRON
agb-422	8	15	expected	expect	VERB
agb-422	8	16	credit	credit	NOUN
agb-422	8	17	losses	loss	NOUN
agb-422	8	18	place	place	VERB
agb-422	8	19	substantial	substantial	ADJ
agb-422	8	20	emphasis	emphasis	NOUN
agb-422	8	21	on	on	ADP
agb-422	8	22	credit	credit	NOUN
agb-422	8	23	rating	rating	NOUN
agb-422	8	24	(	(	PUNCT
agb-422	8	25	cr	cr	NOUN
agb-422	8	26	)	)	PUNCT
agb-422	8	27	when	when	SCONJ
agb-422	8	28	assessing	assess	VERB
agb-422	8	29	loan	loan	NOUN
agb-422	8	30	loss	loss	NOUN
agb-422	8	31	provisions	provision	NOUN
agb-422	8	32	.	.	PUNCT
agb-422	9	1	this	this	DET
agb-422	9	2	emphasis	emphasis	NOUN
agb-422	9	3	arises	arise	VERB
agb-422	9	4	due	due	ADP
agb-422	9	5	to	to	ADP
agb-422	9	6	the	the	DET
agb-422	9	7	pronounced	pronounce	VERB
agb-422	9	8	influence	influence	NOUN
agb-422	9	9	of	of	ADP
agb-422	9	10	increased	increase	VERB
agb-422	9	11	provisions	provision	NOUN
agb-422	9	12	in	in	ADP
agb-422	9	13	contrast	contrast	NOUN
agb-422	9	14	to	to	ADP
agb-422	9	15	the	the	DET
agb-422	9	16	relatively	relatively	ADV
agb-422	9	17	diminished	diminished	ADJ
agb-422	9	18	effect	effect	NOUN
agb-422	9	19	on	on	ADP
agb-422	9	20	non	non	ADJ
agb-422	9	21	-	-	ADJ
agb-422	9	22	performing	performing	ADJ
agb-422	9	23	loans	loan	NOUN
agb-422	9	24	under	under	ADP
agb-422	9	25	the	the	DET
agb-422	9	26	international	international	ADJ
agb-422	9	27	financial	financial	ADJ
agb-422	9	28	reporting	reporting	NOUN
agb-422	9	29	standards	standard	NOUN
agb-422	9	30	(	(	PUNCT
agb-422	9	31	ifrs	ifrs	NOUN
agb-422	9	32	)	)	PUNCT
agb-422	9	33	.	.	PUNCT
agb-422	10	1	accordingly	accordingly	ADV
agb-422	10	2	,	,	PUNCT
agb-422	10	3	the	the	DET
agb-422	10	4	study	study	NOUN
agb-422	10	5	sought	seek	VERB
agb-422	10	6	to	to	PART
agb-422	10	7	explore	explore	VERB
agb-422	10	8	the	the	DET
agb-422	10	9	mediating	mediate	VERB
agb-422	10	10	function	function	NOUN
agb-422	10	11	of	of	ADP
agb-422	10	12	corporate	corporate	ADJ
agb-422	10	13	governance	governance	NOUN
agb-422	10	14	mechanisms	mechanism	NOUN
agb-422	10	15	(	(	PUNCT
agb-422	10	16	cgms	cgms	PROPN
agb-422	10	17	)	)	PUNCT
agb-422	10	18	in	in	ADP
agb-422	10	19	the	the	DET
agb-422	10	20	relationship	relationship	NOUN
agb-422	10	21	between	between	ADP
agb-422	10	22	ifrs	ifrs	NOUN
agb-422	10	23	implementation	implementation	NOUN
agb-422	10	24	and	and	CCONJ
agb-422	10	25	the	the	DET
agb-422	10	26	cr	cr	PROPN
agb-422	10	27	of	of	ADP
agb-422	10	28	iraqi	iraqi	ADJ
agb-422	10	29	banks	bank	NOUN
agb-422	10	30	listed	list	VERB
agb-422	10	31	on	on	ADP
agb-422	10	32	the	the	DET
agb-422	10	33	iraq	iraq	PROPN
agb-422	10	34	stock	stock	NOUN
agb-422	10	35	exchange	exchange	PROPN
agb-422	10	36	.	.	PUNCT
agb-422	11	1	to	to	PART
agb-422	11	2	achieve	achieve	VERB
agb-422	11	3	this	this	DET
agb-422	11	4	objective	objective	NOUN
agb-422	11	5	,	,	PUNCT
agb-422	11	6	the	the	DET
agb-422	11	7	research	research	NOUN
agb-422	11	8	employed	employ	VERB
agb-422	11	9	structural	structural	ADJ
agb-422	11	10	equation	equation	NOUN
agb-422	11	11	modelling	modelling	NOUN
agb-422	11	12	to	to	PART
agb-422	11	13	analyse	analyse	VERB
agb-422	11	14	the	the	DET
agb-422	11	15	intermediary	intermediary	ADJ
agb-422	11	16	role	role	NOUN
agb-422	11	17	of	of	ADP
agb-422	11	18	cgms	cgms	NOUN
agb-422	11	19	within	within	ADP
agb-422	11	20	the	the	DET
agb-422	11	21	ifrs	ifrs	PROPN
agb-422	11	22	–	–	PUNCT
agb-422	11	23	cr	cr	PROPN
agb-422	11	24	nexus	nexus	NOUN
agb-422	11	25	.	.	PUNCT
agb-422	12	1	the	the	DET
agb-422	12	2	corporate	corporate	ADJ
agb-422	12	3	governance	governance	NOUN
agb-422	12	4	framework	framework	NOUN
agb-422	12	5	was	be	AUX
agb-422	12	6	assessed	assess	VERB
agb-422	12	7	using	use	VERB
agb-422	12	8	three	three	NUM
agb-422	12	9	specific	specific	ADJ
agb-422	12	10	mechanisms	mechanism	NOUN
agb-422	12	11	:	:	PUNCT
agb-422	12	12	board	board	NOUN
agb-422	12	13	size	size	NOUN
agb-422	12	14	(	(	PUNCT
agb-422	12	15	bs	bs	NOUN
agb-422	12	16	)	)	PUNCT
agb-422	12	17	,	,	PUNCT
agb-422	12	18	female	female	ADJ
agb-422	12	19	representation	representation	NOUN
agb-422	12	20	on	on	ADP
agb-422	12	21	the	the	DET
agb-422	12	22	board	board	NOUN
agb-422	12	23	(	(	PUNCT
agb-422	12	24	sex	sex	NOUN
agb-422	12	25	)	)	PUNCT
agb-422	12	26	,	,	PUNCT
agb-422	12	27	and	and	CCONJ
agb-422	12	28	the	the	DET
agb-422	12	29	percentage	percentage	NOUN
agb-422	12	30	of	of	ADP
agb-422	12	31	major	major	ADJ
agb-422	12	32	shareholding	shareholding	NOUN
agb-422	12	33	(	(	PUNCT
agb-422	12	34	msp	msp	PROPN
agb-422	12	35	)	)	PUNCT
agb-422	12	36	.	.	PUNCT
agb-422	13	1	for	for	ADP
agb-422	13	2	the	the	DET
agb-422	13	3	measurement	measurement	NOUN
agb-422	13	4	of	of	ADP
agb-422	13	5	cr	cr	PROPN
agb-422	13	6	,	,	PUNCT
agb-422	13	7	the	the	DET
agb-422	13	8	study	study	NOUN
agb-422	13	9	adopted	adopt	VERB
agb-422	13	10	the	the	DET
agb-422	13	11	camels	camel	NOUN
agb-422	13	12	model	model	NOUN
agb-422	13	13	as	as	ADP
agb-422	13	14	a	a	DET
agb-422	13	15	proxy	proxy	NOUN
agb-422	13	16	.	.	PUNCT
agb-422	14	1	the	the	DET
agb-422	14	2	sample	sample	NOUN
agb-422	14	3	consisted	consist	VERB
agb-422	14	4	of	of	ADP
agb-422	14	5	ten	ten	NUM
agb-422	14	6	banks	bank	NOUN
agb-422	14	7	listed	list	VERB
agb-422	14	8	on	on	ADP
agb-422	14	9	the	the	DET
agb-422	14	10	iraq	iraq	PROPN
agb-422	14	11	stock	stock	NOUN
agb-422	14	12	exchange	exchange	PROPN
agb-422	14	13	over	over	ADP
agb-422	14	14	the	the	DET
agb-422	14	15	period	period	NOUN
agb-422	14	16	from	from	ADP
agb-422	14	17	2013	2013	NUM
agb-422	14	18	to	to	ADP
agb-422	14	19	2022	2022	NUM
agb-422	14	20	.	.	PUNCT
agb-422	15	1	the	the	DET
agb-422	15	2	study	study	NOUN
agb-422	15	3	produced	produce	VERB
agb-422	15	4	several	several	ADJ
agb-422	15	5	notable	notable	ADJ
agb-422	15	6	findings	finding	NOUN
agb-422	15	7	.	.	PUNCT
agb-422	16	1	one	one	NUM
agb-422	16	2	key	key	ADJ
agb-422	16	3	result	result	NOUN
agb-422	16	4	indicated	indicate	VERB
agb-422	16	5	considerable	considerable	ADJ
agb-422	16	6	variation	variation	NOUN
agb-422	16	7	in	in	ADP
agb-422	16	8	the	the	DET
agb-422	16	9	degree	degree	NOUN
agb-422	16	10	of	of	ADP
agb-422	16	11	compliance	compliance	NOUN
agb-422	16	12	with	with	ADP
agb-422	16	13	ifrs	ifrs	PROPN
agb-422	16	14	across	across	ADP
agb-422	16	15	iraqi	iraqi	ADJ
agb-422	16	16	banks	bank	NOUN
agb-422	16	17	.	.	PUNCT
agb-422	17	1	furthermore	furthermore	ADV
agb-422	17	2	,	,	PUNCT
agb-422	17	3	it	it	PRON
agb-422	17	4	was	be	AUX
agb-422	17	5	established	establish	VERB
agb-422	17	6	that	that	SCONJ
agb-422	17	7	both	both	CCONJ
agb-422	17	8	bs	bs	PROPN
agb-422	17	9	and	and	CCONJ
agb-422	17	10	msp	msp	PROPN
agb-422	17	11	exert	exert	VERB
agb-422	17	12	a	a	DET
agb-422	17	13	significant	significant	ADJ
agb-422	17	14	influence	influence	NOUN
agb-422	17	15	on	on	ADP
agb-422	17	16	cr	cr	PROPN
agb-422	17	17	.	.	PUNCT
agb-422	18	1	however	however	ADV
agb-422	18	2	,	,	PUNCT
agb-422	18	3	the	the	DET
agb-422	18	4	analysis	analysis	NOUN
agb-422	18	5	revealed	reveal	VERB
agb-422	18	6	that	that	SCONJ
agb-422	18	7	the	the	DET
agb-422	18	8	three	three	NUM
agb-422	18	9	selected	select	VERB
agb-422	18	10	cgms	cgms	NOUN
agb-422	18	11	did	do	AUX
agb-422	18	12	not	not	PART
agb-422	18	13	serve	serve	VERB
agb-422	18	14	as	as	ADP
agb-422	18	15	mediators	mediator	NOUN
agb-422	18	16	in	in	ADP
agb-422	18	17	the	the	DET
agb-422	18	18	relationship	relationship	NOUN
agb-422	18	19	between	between	ADP
agb-422	18	20	ifrs	ifrs	PROPN
agb-422	18	21	and	and	CCONJ
agb-422	18	22	cr	cr	PROPN
agb-422	18	23	.	.	PUNCT
agb-422	19	1	nonetheless	nonetheless	ADV
agb-422	19	2	,	,	PUNCT
agb-422	19	3	a	a	DET
agb-422	19	4	marginal	marginal	ADJ
agb-422	19	5	indication	indication	NOUN
agb-422	19	6	was	be	AUX
agb-422	19	7	observed	observe	VERB
agb-422	19	8	suggesting	suggest	VERB
agb-422	19	9	that	that	SCONJ
agb-422	19	10	major	major	ADJ
agb-422	19	11	shareholder	shareholder	NOUN
agb-422	19	12	ownership	ownership	NOUN
agb-422	19	13	might	might	AUX
agb-422	19	14	exert	exert	VERB
agb-422	19	15	some	some	DET
agb-422	19	16	influence	influence	NOUN
agb-422	19	17	on	on	ADP
agb-422	19	18	the	the	DET
agb-422	19	19	dynamic	dynamic	NOUN
agb-422	19	20	between	between	ADP
agb-422	19	21	ifrs	ifrs	PROPN
agb-422	19	22	application	application	NOUN
agb-422	19	23	and	and	CCONJ
agb-422	19	24	cr	cr	NOUN
agb-422	19	25	.	.	PUNCT
agb-422	20	1	these	these	DET
agb-422	20	2	findings	finding	NOUN
agb-422	20	3	have	have	VERB
agb-422	20	4	important	important	ADJ
agb-422	20	5	policy	policy	NOUN
agb-422	20	6	implications	implication	NOUN
agb-422	20	7	for	for	ADP
agb-422	20	8	the	the	DET
agb-422	20	9	agricultural	agricultural	ADJ
agb-422	20	10	finance	finance	NOUN
agb-422	20	11	sector	sector	NOUN
agb-422	20	12	,	,	PUNCT
agb-422	20	13	suggesting	suggest	VERB
agb-422	20	14	that	that	SCONJ
agb-422	20	15	improvements	improvement	NOUN
agb-422	20	16	in	in	ADP
agb-422	20	17	the	the	DET
agb-422	20	18	cr	cr	PROPN
agb-422	20	19	of	of	ADP
agb-422	20	20	rural	rural	ADJ
agb-422	20	21	banks	bank	NOUN
agb-422	20	22	could	could	AUX
agb-422	20	23	be	be	AUX
agb-422	20	24	achieved	achieve	VERB
agb-422	20	25	through	through	ADP
agb-422	20	26	the	the	DET
agb-422	20	27	adoption	adoption	NOUN
agb-422	20	28	of	of	ADP
agb-422	20	29	ifrs	ifrs	PROPN
agb-422	20	30	and	and	CCONJ
agb-422	20	31	the	the	DET
agb-422	20	32	enhancement	enhancement	NOUN
agb-422	20	33	of	of	ADP
agb-422	20	34	banking	banking	NOUN
agb-422	20	35	governance	governance	NOUN
agb-422	20	36	structures	structure	NOUN
agb-422	20	37	.	.	PUNCT
agb-422	21	1	such	such	ADJ
agb-422	21	2	reforms	reform	NOUN
agb-422	21	3	may	may	AUX
agb-422	21	4	,	,	PUNCT
agb-422	21	5	in	in	ADP
agb-422	21	6	turn	turn	NOUN
agb-422	21	7	,	,	PUNCT
agb-422	21	8	facilitate	facilitate	VERB
agb-422	21	9	greater	great	ADJ
agb-422	21	10	access	access	NOUN
agb-422	21	11	to	to	ADP
agb-422	21	12	credit	credit	NOUN
agb-422	21	13	for	for	ADP
agb-422	21	14	agricultural	agricultural	ADJ
agb-422	21	15	stakeholders	stakeholder	NOUN
agb-422	21	16	.	.	PUNCT
agb-422	22	1	keywords	keyword	NOUN
agb-422	22	2	:	:	PUNCT
agb-422	22	3	ifrs	ifrs	NOUN
agb-422	22	4	,	,	PUNCT
agb-422	22	5	credit	credit	NOUN
agb-422	22	6	rating	rating	NOUN
agb-422	22	7	,	,	PUNCT
agb-422	22	8	corporate	corporate	ADJ
agb-422	22	9	governance	governance	NOUN
agb-422	22	10	,	,	PUNCT
agb-422	22	11	agricultural	agricultural	ADJ
agb-422	22	12	finance	finance	NOUN
agb-422	22	13	,	,	PUNCT
agb-422	22	14	rural	rural	ADJ
agb-422	22	15	banking	banking	NOUN
agb-422	22	16	,	,	PUNCT
agb-422	22	17	agricultural	agricultural	ADJ
agb-422	22	18	credit	credit	NOUN
agb-422	22	19	,	,	PUNCT
agb-422	22	20	financial	financial	ADJ
agb-422	22	21	reform	reform	NOUN
agb-422	22	22	,	,	PUNCT
agb-422	22	23	iraq	iraq	PROPN
agb-422	22	24	.	.	PUNCT
agb-422	23	1	introduction	introduction	NOUN
agb-422	23	2	since	since	SCONJ
agb-422	23	3	the	the	DET
agb-422	23	4	global	global	ADJ
agb-422	23	5	financial	financial	ADJ
agb-422	23	6	crisis	crisis	NOUN
agb-422	23	7	of	of	ADP
agb-422	23	8	2008	2008	NUM
agb-422	23	9	,	,	PUNCT
agb-422	23	10	the	the	DET
agb-422	23	11	international	international	ADJ
agb-422	23	12	economy	economy	NOUN
agb-422	23	13	has	have	AUX
agb-422	23	14	endured	endure	VERB
agb-422	23	15	a	a	DET
agb-422	23	16	period	period	NOUN
agb-422	23	17	of	of	ADP
agb-422	23	18	significant	significant	ADJ
agb-422	23	19	instability	instability	NOUN
agb-422	23	20	,	,	PUNCT
agb-422	23	21	primarily	primarily	ADV
agb-422	23	22	attributed	attribute	VERB
agb-422	23	23	to	to	ADP
agb-422	23	24	rising	rise	VERB
agb-422	23	25	levels	level	NOUN
agb-422	23	26	of	of	ADP
agb-422	23	27	bad	bad	ADJ
agb-422	23	28	debt	debt	NOUN
agb-422	23	29	and	and	CCONJ
agb-422	23	30	diminishing	diminish	VERB
agb-422	23	31	financial	financial	ADJ
agb-422	23	32	confidence	confidence	NOUN
agb-422	23	33	.	.	PUNCT
agb-422	24	1	these	these	DET
agb-422	24	2	issues	issue	NOUN
agb-422	24	3	have	have	AUX
agb-422	24	4	notably	notably	ADV
agb-422	24	5	impacted	impact	VERB
agb-422	24	6	economies	economy	NOUN
agb-422	24	7	in	in	ADP
agb-422	24	8	the	the	DET
agb-422	24	9	united	united	PROPN
agb-422	24	10	states	states	PROPN
agb-422	24	11	and	and	CCONJ
agb-422	24	12	europe	europe	PROPN
agb-422	24	13	(	(	PUNCT
agb-422	24	14	georgieva	georgieva	PROPN
agb-422	24	15	,	,	PUNCT
agb-422	24	16	2023	2023	NUM
agb-422	24	17	;	;	PUNCT
agb-422	24	18	wahidin	wahidin	VERB
agb-422	24	19	,	,	PUNCT
agb-422	24	20	akimov	akimov	ADJ
agb-422	24	21	,	,	PUNCT
agb-422	24	22	&	&	CCONJ
agb-422	24	23	roca	roca	PROPN
agb-422	24	24	,	,	PUNCT
agb-422	24	25	2021	2021	NUM
agb-422	24	26	)	)	PUNCT
agb-422	24	27	.	.	PUNCT
agb-422	25	1	financial	financial	ADJ
agb-422	25	2	markets	market	NOUN
agb-422	25	3	have	have	AUX
agb-422	25	4	been	be	AUX
agb-422	25	5	plagued	plague	VERB
agb-422	25	6	by	by	ADP
agb-422	25	7	elevated	elevated	ADJ
agb-422	25	8	credit	credit	NOUN
agb-422	25	9	risk	risk	NOUN
agb-422	25	10	,	,	PUNCT
agb-422	25	11	which	which	PRON
agb-422	25	12	has	have	AUX
agb-422	25	13	influenced	influence	VERB
agb-422	25	14	nearly	nearly	ADV
agb-422	25	15	all	all	PRON
agb-422	25	16	participants	participant	NOUN
agb-422	25	17	involved	involve	VERB
agb-422	25	18	in	in	ADP
agb-422	25	19	financial	financial	ADJ
agb-422	25	20	transactions	transaction	NOUN
agb-422	25	21	(	(	PUNCT
agb-422	25	22	o'hara	o'hara	PROPN
agb-422	25	23	&	&	CCONJ
agb-422	25	24	zhou	zhou	PROPN
agb-422	25	25	,	,	PUNCT
agb-422	25	26	2025	2025	NUM
agb-422	25	27	)	)	PUNCT
agb-422	25	28	.	.	PUNCT
agb-422	26	1	the	the	DET
agb-422	26	2	escalating	escalate	VERB
agb-422	26	3	uncertainty	uncertainty	NOUN
agb-422	26	4	surrounding	surround	VERB
agb-422	26	5	debt	debt	NOUN
agb-422	26	6	has	have	AUX
agb-422	26	7	underscored	underscore	VERB
agb-422	26	8	threats	threat	NOUN
agb-422	26	9	to	to	ADP
agb-422	26	10	the	the	DET
agb-422	26	11	stability	stability	NOUN
agb-422	26	12	of	of	ADP
agb-422	26	13	financial	financial	ADJ
agb-422	26	14	systems	system	NOUN
agb-422	26	15	,	,	PUNCT
agb-422	26	16	extending	extend	VERB
agb-422	26	17	even	even	ADV
agb-422	26	18	to	to	ADP
agb-422	26	19	governmental	governmental	ADJ
agb-422	26	20	entities	entity	NOUN
agb-422	26	21	.	.	PUNCT
agb-422	27	1	consequently	consequently	ADV
agb-422	27	2	,	,	PUNCT
agb-422	27	3	the	the	DET
agb-422	27	4	reliability	reliability	NOUN
agb-422	27	5	of	of	ADP
agb-422	27	6	accounting	accounting	NOUN
agb-422	27	7	information	information	NOUN
agb-422	27	8	used	use	VERB
agb-422	27	9	to	to	PART
agb-422	27	10	assess	assess	VERB
agb-422	27	11	the	the	DET
agb-422	27	12	creditworthiness	creditworthiness	NOUN
agb-422	27	13	of	of	ADP
agb-422	27	14	market	market	NOUN
agb-422	27	15	participants	participant	NOUN
agb-422	27	16	has	have	AUX
agb-422	27	17	become	become	VERB
agb-422	27	18	a	a	DET
agb-422	27	19	major	major	ADJ
agb-422	27	20	area	area	NOUN
agb-422	27	21	of	of	ADP
agb-422	27	22	concern	concern	NOUN
agb-422	27	23	,	,	PUNCT
agb-422	27	24	overshadowing	overshadow	VERB
agb-422	27	25	traditional	traditional	ADJ
agb-422	27	26	focus	focus	NOUN
agb-422	27	27	areas	area	NOUN
agb-422	27	28	such	such	ADJ
agb-422	27	29	as	as	ADP
agb-422	27	30	market	market	NOUN
agb-422	27	31	and	and	CCONJ
agb-422	27	32	trading	trading	NOUN
agb-422	27	33	risks	risk	NOUN
agb-422	27	34	.	.	PUNCT
agb-422	28	1	in	in	ADP
agb-422	28	2	many	many	ADJ
agb-422	28	3	developing	develop	VERB
agb-422	28	4	countries	country	NOUN
agb-422	28	5	,	,	PUNCT
agb-422	28	6	including	include	VERB
agb-422	28	7	iraq	iraq	PROPN
agb-422	28	8	,	,	PUNCT
agb-422	28	9	limited	limited	ADJ
agb-422	28	10	access	access	NOUN
agb-422	28	11	to	to	ADP
agb-422	28	12	finance	finance	NOUN
agb-422	28	13	within	within	ADP
agb-422	28	14	the	the	DET
agb-422	28	15	agricultural	agricultural	ADJ
agb-422	28	16	finance	finance	NOUN
agb-422	28	17	sector	sector	NOUN
agb-422	28	18	(	(	PUNCT
agb-422	28	19	afs	afs	NOUN
agb-422	28	20	)	)	PUNCT
agb-422	28	21	remains	remain	VERB
agb-422	28	22	a	a	DET
agb-422	28	23	persistent	persistent	ADJ
agb-422	28	24	issue	issue	NOUN
agb-422	28	25	.	.	PUNCT
agb-422	29	1	agri	agri	NOUN
agb-422	29	2	-	-	PUNCT
agb-422	29	3	enterprises	enterprise	NOUN
agb-422	29	4	and	and	CCONJ
agb-422	29	5	smallholder	smallholder	NOUN
agb-422	29	6	farmers	farmer	NOUN
agb-422	29	7	often	often	ADV
agb-422	29	8	encounter	encounter	VERB
agb-422	29	9	challenges	challenge	NOUN
agb-422	29	10	in	in	ADP
agb-422	29	11	securing	secure	VERB
agb-422	29	12	formal	formal	ADJ
agb-422	29	13	credit	credit	NOUN
agb-422	29	14	due	due	ADP
agb-422	29	15	to	to	ADP
agb-422	29	16	a	a	DET
agb-422	29	17	lack	lack	NOUN
agb-422	29	18	of	of	ADP
agb-422	29	19	collateral	collateral	NOUN
agb-422	29	20	,	,	PUNCT
agb-422	29	21	high	high	ADJ
agb-422	29	22	perceived	perceive	VERB
agb-422	29	23	risk	risk	NOUN
agb-422	29	24	,	,	PUNCT
agb-422	29	25	and	and	CCONJ
agb-422	29	26	inadequate	inadequate	ADJ
agb-422	29	27	rural	rural	ADJ
agb-422	29	28	banking	banking	NOUN
agb-422	29	29	infrastructure	infrastructure	NOUN
agb-422	29	30	(	(	PUNCT
agb-422	29	31	mehedi	mehedi	PROPN
agb-422	29	32	,	,	PUNCT
agb-422	29	33	rahman	rahman	PROPN
agb-422	29	34	,	,	PUNCT
agb-422	29	35	&	&	CCONJ
agb-422	29	36	jalaludin	jalaludin	PROPN
agb-422	29	37	,	,	PUNCT
agb-422	29	38	2020	2020	NUM
agb-422	29	39	)	)	PUNCT
agb-422	29	40	.	.	PUNCT
agb-422	30	1	these	these	DET
agb-422	30	2	financing	financing	NOUN
agb-422	30	3	limitations	limitation	NOUN
agb-422	30	4	restrict	restrict	VERB
agb-422	30	5	investments	investment	NOUN
agb-422	30	6	in	in	ADP
agb-422	30	7	productivity	productivity	NOUN
agb-422	30	8	-	-	PUNCT
agb-422	30	9	enhancing	enhance	VERB
agb-422	30	10	technologies	technology	NOUN
agb-422	30	11	,	,	PUNCT
agb-422	30	12	sustainable	sustainable	ADJ
agb-422	30	13	agricultural	agricultural	ADJ
agb-422	30	14	practices	practice	NOUN
agb-422	30	15	,	,	PUNCT
agb-422	30	16	and	and	CCONJ
agb-422	30	17	integration	integration	NOUN
agb-422	30	18	into	into	ADP
agb-422	30	19	broader	broad	ADJ
agb-422	30	20	markets	market	NOUN
agb-422	30	21	,	,	PUNCT
agb-422	30	22	thereby	thereby	ADV
agb-422	30	23	stifling	stifle	VERB
agb-422	30	24	rural	rural	ADJ
agb-422	30	25	economic	economic	ADJ
agb-422	30	26	development	development	NOUN
agb-422	30	27	.	.	PUNCT
agb-422	31	1	at	at	ADP
agb-422	31	2	the	the	DET
agb-422	31	3	national	national	ADJ
agb-422	31	4	level	level	NOUN
agb-422	31	5	,	,	PUNCT
agb-422	31	6	empirical	empirical	ADJ
agb-422	31	7	research	research	NOUN
agb-422	31	8	has	have	AUX
agb-422	31	9	highlighted	highlight	VERB
agb-422	31	10	the	the	DET
agb-422	31	11	influence	influence	NOUN
agb-422	31	12	of	of	ADP
agb-422	31	13	cgms	cgms	NOUN
agb-422	31	14	on	on	ADP
agb-422	31	15	investment	investment	NOUN
agb-422	31	16	flows	flow	NOUN
agb-422	31	17	and	and	CCONJ
agb-422	31	18	agricultural	agricultural	ADJ
agb-422	31	19	credit	credit	NOUN
agb-422	31	20	by	by	ADP
agb-422	31	21	signalling	signal	VERB
agb-422	31	22	institutional	institutional	ADJ
agb-422	31	23	strength	strength	NOUN
agb-422	31	24	and	and	CCONJ
agb-422	31	25	financial	financial	ADJ
agb-422	31	26	accountability	accountability	NOUN
agb-422	31	27	(	(	PUNCT
agb-422	31	28	agyemang	agyemang	NOUN
agb-422	31	29	et	et	PROPN
agb-422	31	30	al	al	PROPN
agb-422	31	31	.	.	PROPN
agb-422	31	32	,	,	PUNCT
agb-422	31	33	2020	2020	NUM
agb-422	31	34	)	)	PUNCT
agb-422	31	35	.	.	PUNCT
agb-422	32	1	poorly	poorly	ADV
agb-422	32	2	governed	govern	VERB
agb-422	32	3	rural	rural	ADJ
agb-422	32	4	financial	financial	ADJ
agb-422	32	5	institutions	institution	NOUN
agb-422	32	6	frequently	frequently	ADV
agb-422	32	7	lack	lack	VERB
agb-422	32	8	the	the	DET
agb-422	32	9	credibility	credibility	NOUN
agb-422	32	10	necessary	necessary	ADJ
agb-422	32	11	to	to	PART
agb-422	32	12	attract	attract	VERB
agb-422	32	13	either	either	CCONJ
agb-422	32	14	domestic	domestic	ADJ
agb-422	32	15	or	or	CCONJ
agb-422	32	16	international	international	ADJ
agb-422	32	17	funding	funding	NOUN
agb-422	32	18	.	.	PUNCT
agb-422	33	1	therefore	therefore	ADV
agb-422	33	2	,	,	PUNCT
agb-422	33	3	strengthening	strengthen	VERB
agb-422	33	4	cgms	cgm	NOUN
agb-422	33	5	—	—	PUNCT
agb-422	33	6	particularly	particularly	ADV
agb-422	33	7	in	in	ADP
agb-422	33	8	areas	area	NOUN
agb-422	33	9	of	of	ADP
agb-422	33	10	transparency	transparency	NOUN
agb-422	33	11	and	and	CCONJ
agb-422	33	12	oversight	oversight	NOUN
agb-422	33	13	—	—	PUNCT
agb-422	33	14	can	can	AUX
agb-422	33	15	play	play	VERB
agb-422	33	16	a	a	DET
agb-422	33	17	critical	critical	ADJ
agb-422	33	18	role	role	NOUN
agb-422	33	19	in	in	ADP
agb-422	33	20	improving	improve	VERB
agb-422	33	21	the	the	DET
agb-422	33	22	availability	availability	NOUN
agb-422	33	23	of	of	ADP
agb-422	33	24	agricultural	agricultural	ADJ
agb-422	33	25	lending	lending	NOUN
agb-422	33	26	(	(	PUNCT
agb-422	33	27	attridge	attridge	ADJ
agb-422	33	28	,	,	PUNCT
agb-422	33	29	chen	chen	PROPN
agb-422	33	30	,	,	PUNCT
agb-422	33	31	&	&	CCONJ
agb-422	33	32	mbate	mbate	NOUN
agb-422	33	33	,	,	PUNCT
agb-422	33	34	2021	2021	NUM
agb-422	33	35	)	)	PUNCT
agb-422	33	36	.	.	PUNCT
agb-422	34	1	against	against	ADP
agb-422	34	2	this	this	DET
agb-422	34	3	backdrop	backdrop	NOUN
agb-422	34	4	,	,	PUNCT
agb-422	34	5	financial	financial	ADJ
agb-422	34	6	reforms	reform	NOUN
agb-422	34	7	,	,	PUNCT
agb-422	34	8	including	include	VERB
agb-422	34	9	the	the	DET
agb-422	34	10	adoption	adoption	NOUN
agb-422	34	11	of	of	ADP
agb-422	34	12	ifrs	ifrs	PROPN
agb-422	34	13	and	and	CCONJ
agb-422	34	14	the	the	DET
agb-422	34	15	enforcement	enforcement	NOUN
agb-422	34	16	of	of	ADP
agb-422	34	17	sound	sound	ADJ
agb-422	34	18	cgms	cgm	NOUN
agb-422	34	19	,	,	PUNCT
agb-422	34	20	are	be	AUX
agb-422	34	21	increasingly	increasingly	ADV
agb-422	34	22	viewed	view	VERB
agb-422	34	23	as	as	ADP
agb-422	34	24	essential	essential	ADJ
agb-422	34	25	enablers	enabler	NOUN
agb-422	34	26	of	of	ADP
agb-422	34	27	financial	financial	ADJ
agb-422	34	28	access	access	NOUN
agb-422	34	29	for	for	ADP
agb-422	34	30	underserved	underserved	ADJ
agb-422	34	31	economic	economic	ADJ
agb-422	34	32	sectors	sector	NOUN
agb-422	34	33	,	,	PUNCT
agb-422	34	34	including	include	VERB
agb-422	34	35	agriculture	agriculture	NOUN
agb-422	34	36	.	.	PUNCT
agb-422	35	1	ifrs	ifrs	PROPN
agb-422	35	2	adoption	adoption	NOUN
agb-422	35	3	has	have	AUX
agb-422	35	4	facilitated	facilitate	VERB
agb-422	35	5	the	the	DET
agb-422	35	6	harmonisation	harmonisation	NOUN
agb-422	35	7	of	of	ADP
agb-422	35	8	accounting	accounting	NOUN
agb-422	35	9	standards	standard	NOUN
agb-422	35	10	and	and	CCONJ
agb-422	35	11	enhanced	enhance	VERB
agb-422	35	12	the	the	DET
agb-422	35	13	quality	quality	NOUN
agb-422	35	14	of	of	ADP
agb-422	35	15	financial	financial	ADJ
agb-422	35	16	reporting	reporting	NOUN
agb-422	35	17	,	,	PUNCT
agb-422	35	18	rendering	render	VERB
agb-422	35	19	financial	financial	ADJ
agb-422	35	20	statements	statement	NOUN
agb-422	35	21	more	more	ADV
agb-422	35	22	reliable	reliable	ADJ
agb-422	35	23	and	and	CCONJ
agb-422	35	24	reducing	reduce	VERB
agb-422	35	25	information	information	NOUN
agb-422	35	26	asymmetry	asymmetry	NOUN
agb-422	35	27	between	between	ADP
agb-422	35	28	borrowers	borrower	NOUN
agb-422	35	29	and	and	CCONJ
agb-422	35	30	lenders	lender	NOUN
agb-422	35	31	(	(	PUNCT
agb-422	35	32	singh	singh	PROPN
agb-422	35	33	&	&	CCONJ
agb-422	35	34	newberry	newberry	PROPN
agb-422	35	35	,	,	PUNCT
agb-422	35	36	2008	2008	NUM
agb-422	35	37	)	)	PUNCT
agb-422	35	38	.	.	PUNCT
agb-422	36	1	in	in	ADP
agb-422	36	2	iraq	iraq	PROPN
agb-422	36	3	,	,	PUNCT
agb-422	36	4	where	where	SCONJ
agb-422	36	5	the	the	DET
agb-422	36	6	rural	rural	ADJ
agb-422	36	7	banking	banking	NOUN
agb-422	36	8	sector	sector	NOUN
agb-422	36	9	remains	remain	VERB
agb-422	36	10	underdeveloped	underdeveloped	ADJ
agb-422	36	11	,	,	PUNCT
agb-422	36	12	compliance	compliance	NOUN
agb-422	36	13	with	with	ADP
agb-422	36	14	ifrs	ifrs	NOUN
agb-422	36	15	is	be	AUX
agb-422	36	16	expected	expect	VERB
agb-422	36	17	to	to	PART
agb-422	36	18	enhance	enhance	VERB
agb-422	36	19	credit	credit	NOUN
agb-422	36	20	risk	risk	NOUN
agb-422	36	21	assessment	assessment	NOUN
agb-422	36	22	and	and	CCONJ
agb-422	36	23	strengthen	strengthen	VERB
agb-422	36	24	trust	trust	NOUN
agb-422	36	25	in	in	ADP
agb-422	36	26	financial	financial	ADJ
agb-422	36	27	institutions	institution	NOUN
agb-422	36	28	(	(	PUNCT
agb-422	36	29	shoman	shoman	NOUN
agb-422	36	30	,	,	PUNCT
agb-422	36	31	2023	2023	NUM
agb-422	36	32	)	)	PUNCT
agb-422	36	33	.	.	PUNCT
agb-422	37	1	moreover	moreover	ADV
agb-422	37	2	,	,	PUNCT
agb-422	37	3	effective	effective	ADJ
agb-422	37	4	cgms	cgm	NOUN
agb-422	37	5	—	—	PUNCT
agb-422	37	6	such	such	ADJ
agb-422	37	7	as	as	ADP
agb-422	37	8	independent	independent	ADJ
agb-422	37	9	board	board	NOUN
agb-422	37	10	structures	structure	NOUN
agb-422	37	11	,	,	PUNCT
agb-422	37	12	robust	robust	ADJ
agb-422	37	13	disclosure	disclosure	NOUN
agb-422	37	14	standards	standard	NOUN
agb-422	37	15	,	,	PUNCT
agb-422	37	16	and	and	CCONJ
agb-422	37	17	ownership	ownership	NOUN
agb-422	37	18	transparency	transparency	NOUN
agb-422	37	19	—	—	PUNCT
agb-422	37	20	can	can	AUX
agb-422	37	21	mitigate	mitigate	VERB
agb-422	37	22	agency	agency	NOUN
agb-422	37	23	conflicts	conflict	NOUN
agb-422	37	24	and	and	CCONJ
agb-422	37	25	promote	promote	VERB
agb-422	37	26	more	more	ADV
agb-422	37	27	efficient	efficient	ADJ
agb-422	37	28	capital	capital	NOUN
agb-422	37	29	allocation	allocation	NOUN
agb-422	37	30	(	(	PUNCT
agb-422	37	31	monks	monk	NOUN
agb-422	37	32	&	&	CCONJ
agb-422	37	33	minow	minow	PROPN
agb-422	37	34	,	,	PUNCT
agb-422	37	35	2011	2011	NUM
agb-422	37	36	)	)	PUNCT
agb-422	37	37	.	.	PUNCT
agb-422	38	1	experiences	experience	NOUN
agb-422	38	2	from	from	ADP
agb-422	38	3	other	other	ADJ
agb-422	38	4	developing	develop	VERB
agb-422	38	5	regions	region	NOUN
agb-422	38	6	,	,	PUNCT
agb-422	38	7	including	include	VERB
agb-422	38	8	jordan	jordan	PROPN
agb-422	38	9	and	and	CCONJ
agb-422	38	10	parts	part	NOUN
agb-422	38	11	of	of	ADP
agb-422	38	12	https://orcid.org/0009-0001-0999-8642	https://orcid.org/0009-0001-0999-8642	NOUN
agb-422	38	13	mailto:asst.prof.ali@pgiafs.uobaghdad.edu.iq	mailto:asst.prof.ali@pgiafs.uobaghdad.edu.iq	ADP
agb-422	38	14	https://orcid.org/0000-0003-0615-0854	https://orcid.org/0000-0003-0615-0854	PROPN
agb-422	38	15	mailto:hakeem.hmood@coadec.uobaghdad.edu.iq	mailto:hakeem.hmood@coadec.uobaghdad.edu.iq	VERB
agb-422	38	16	https://orcid.org/0009-0002-9338-1713	https://orcid.org/0009-0002-9338-1713	DET
agb-422	38	17	mailto:ghazi.maan@uobaghdad.edu.iq	mailto:ghazi.maan@uobaghdad.edu.iq	PROPN
agb-422	38	18	agbioforum	agbioforum	NOUN
agb-422	38	19	,	,	PUNCT
agb-422	38	20	27(1	27(1	NUM
agb-422	38	21	)	)	PUNCT
agb-422	38	22	,	,	PUNCT
agb-422	38	23	2025	2025	NUM
agb-422	38	24	|	|	ADV
agb-422	38	25	59	59	NUM
agb-422	38	26	thijeel	thijeel	NOUN
agb-422	38	27	et	et	PROPN
agb-422	38	28	al	al	PROPN
agb-422	38	29	—	—	PUNCT
agb-422	38	30	ifrs	ifrs	PROPN
agb-422	38	31	adoption	adoption	NOUN
agb-422	38	32	and	and	CCONJ
agb-422	38	33	credit	credit	NOUN
agb-422	38	34	rating	rating	NOUN
agb-422	38	35	in	in	ADP
agb-422	38	36	iraqi	iraqi	ADJ
agb-422	38	37	banks	bank	NOUN
agb-422	38	38	:	:	PUNCT
agb-422	38	39	the	the	DET
agb-422	38	40	mediating	mediate	VERB
agb-422	38	41	role	role	NOUN
agb-422	38	42	of	of	ADP
agb-422	38	43	governance	governance	NOUN
agb-422	38	44	and	and	CCONJ
agb-422	38	45	implications	implication	NOUN
agb-422	38	46	for	for	ADP
agb-422	38	47	agricultural	agricultural	ADJ
agb-422	38	48	...	...	PUNCT
agb-422	38	49	africa	africa	PROPN
agb-422	38	50	,	,	PUNCT
agb-422	38	51	have	have	AUX
agb-422	38	52	demonstrated	demonstrate	VERB
agb-422	38	53	that	that	SCONJ
agb-422	38	54	legal	legal	ADJ
agb-422	38	55	and	and	CCONJ
agb-422	38	56	governance	governance	NOUN
agb-422	38	57	reforms	reform	NOUN
agb-422	38	58	positively	positively	ADV
agb-422	38	59	influence	influence	VERB
agb-422	38	60	financial	financial	ADJ
agb-422	38	61	performance	performance	NOUN
agb-422	38	62	and	and	CCONJ
agb-422	38	63	investment	investment	NOUN
agb-422	38	64	attractiveness	attractiveness	NOUN
agb-422	38	65	(	(	PUNCT
agb-422	38	66	attridge	attridge	PROPN
agb-422	38	67	et	et	PROPN
agb-422	38	68	al	al	PROPN
agb-422	38	69	.	.	PROPN
agb-422	38	70	,	,	PUNCT
agb-422	38	71	2021	2021	NUM
agb-422	38	72	;	;	PUNCT
agb-422	38	73	haddad	haddad	PROPN
agb-422	38	74	,	,	PUNCT
agb-422	38	75	sbeiti	sbeiti	PROPN
agb-422	38	76	,	,	PUNCT
agb-422	38	77	&	&	CCONJ
agb-422	38	78	qasim	qasim	PROPN
agb-422	38	79	,	,	PUNCT
agb-422	38	80	2017	2017	NUM
agb-422	38	81	)	)	PUNCT
agb-422	38	82	.	.	PUNCT
agb-422	39	1	in	in	ADP
agb-422	39	2	this	this	DET
agb-422	39	3	context	context	NOUN
agb-422	39	4	,	,	PUNCT
agb-422	39	5	the	the	DET
agb-422	39	6	implementation	implementation	NOUN
agb-422	39	7	of	of	ADP
agb-422	39	8	ifrs	ifrs	PROPN
agb-422	39	9	and	and	CCONJ
agb-422	39	10	improved	improved	ADJ
agb-422	39	11	cgms	cgms	NOUN
agb-422	39	12	within	within	ADP
agb-422	39	13	iraqi	iraqi	ADJ
agb-422	39	14	banks	bank	NOUN
agb-422	39	15	has	have	VERB
agb-422	39	16	the	the	DET
agb-422	39	17	potential	potential	NOUN
agb-422	39	18	to	to	PART
agb-422	39	19	strengthen	strengthen	VERB
agb-422	39	20	cr	cr	NOUN
agb-422	39	21	,	,	PUNCT
agb-422	39	22	thereby	thereby	ADV
agb-422	39	23	narrowing	narrow	VERB
agb-422	39	24	the	the	DET
agb-422	39	25	financial	financial	ADJ
agb-422	39	26	gap	gap	NOUN
agb-422	39	27	within	within	ADP
agb-422	39	28	the	the	DET
agb-422	39	29	afs	afs	NOUN
agb-422	39	30	.	.	PUNCT
agb-422	40	1	investors	investor	NOUN
agb-422	40	2	have	have	AUX
agb-422	40	3	increasingly	increasingly	ADV
agb-422	40	4	turned	turn	VERB
agb-422	40	5	to	to	ADP
agb-422	40	6	credit	credit	NOUN
agb-422	40	7	instruments	instrument	NOUN
agb-422	40	8	due	due	ADP
agb-422	40	9	to	to	ADP
agb-422	40	10	their	their	PRON
agb-422	40	11	perceived	perceive	VERB
agb-422	40	12	riskiness	riskiness	NOUN
agb-422	40	13	compared	compare	VERB
agb-422	40	14	to	to	ADP
agb-422	40	15	other	other	ADJ
agb-422	40	16	asset	asset	NOUN
agb-422	40	17	classes	class	NOUN
agb-422	40	18	(	(	PUNCT
agb-422	40	19	griffith	griffith	PROPN
agb-422	40	20	-	-	PUNCT
agb-422	40	21	jones	jones	PROPN
agb-422	40	22	&	&	CCONJ
agb-422	40	23	naqvi	naqvi	PROPN
agb-422	40	24	,	,	PUNCT
agb-422	40	25	2021	2021	NUM
agb-422	40	26	;	;	PUNCT
agb-422	40	27	wisnu	wisnu	PROPN
agb-422	40	28	putra	putra	PROPN
agb-422	40	29	&	&	CCONJ
agb-422	40	30	eurelia	eurelia	PROPN
agb-422	40	31	wayan	wayan	PROPN
agb-422	40	32	,	,	PUNCT
agb-422	40	33	2023	2023	NUM
agb-422	40	34	)	)	PUNCT
agb-422	40	35	.	.	PUNCT
agb-422	41	1	accordingly	accordingly	ADV
agb-422	41	2	,	,	PUNCT
agb-422	41	3	monitoring	monitor	VERB
agb-422	41	4	cr	cr	NOUN
agb-422	41	5	and	and	CCONJ
agb-422	41	6	counterparty	counterparty	NOUN
agb-422	41	7	risk	risk	NOUN
agb-422	41	8	has	have	AUX
agb-422	41	9	become	become	VERB
agb-422	41	10	a	a	DET
agb-422	41	11	priority	priority	NOUN
agb-422	41	12	across	across	ADP
agb-422	41	13	many	many	ADJ
agb-422	41	14	markets	market	NOUN
agb-422	41	15	,	,	PUNCT
agb-422	41	16	with	with	ADP
agb-422	41	17	a	a	DET
agb-422	41	18	focus	focus	NOUN
agb-422	41	19	on	on	ADP
agb-422	41	20	ensuring	ensure	VERB
agb-422	41	21	that	that	SCONJ
agb-422	41	22	actual	actual	ADJ
agb-422	41	23	credit	credit	NOUN
agb-422	41	24	risks	risk	NOUN
agb-422	41	25	are	be	AUX
agb-422	41	26	accurately	accurately	ADV
agb-422	41	27	reflected	reflect	VERB
agb-422	41	28	in	in	ADP
agb-422	41	29	both	both	DET
agb-422	41	30	trading	trading	NOUN
agb-422	41	31	and	and	CCONJ
agb-422	41	32	banking	banking	NOUN
agb-422	41	33	books	book	NOUN
agb-422	41	34	,	,	PUNCT
agb-422	41	35	as	as	ADV
agb-422	41	36	well	well	ADV
agb-422	41	37	as	as	ADP
agb-422	41	38	in	in	ADP
agb-422	41	39	financial	financial	ADJ
agb-422	41	40	statements	statement	NOUN
agb-422	41	41	.	.	PUNCT
agb-422	42	1	prior	prior	ADV
agb-422	42	2	to	to	ADP
agb-422	42	3	the	the	DET
agb-422	42	4	introduction	introduction	NOUN
agb-422	42	5	of	of	ADP
agb-422	42	6	ifrs	ifrs	PROPN
agb-422	42	7	9	9	NUM
agb-422	42	8	in	in	ADP
agb-422	42	9	2014	2014	NUM
agb-422	42	10	,	,	PUNCT
agb-422	42	11	cr	cr	PROPN
agb-422	42	12	frameworks	framework	NOUN
agb-422	42	13	were	be	AUX
agb-422	42	14	primarily	primarily	ADV
agb-422	42	15	guided	guide	VERB
agb-422	42	16	by	by	ADP
agb-422	42	17	the	the	DET
agb-422	42	18	basel	basel	PROPN
agb-422	42	19	capital	capital	NOUN
agb-422	42	20	accord	accord	NOUN
agb-422	42	21	and	and	CCONJ
agb-422	42	22	internal	internal	ADJ
agb-422	42	23	economic	economic	ADJ
agb-422	42	24	capital	capital	NOUN
agb-422	42	25	models	model	NOUN
agb-422	42	26	for	for	ADP
agb-422	42	27	regulatory	regulatory	ADJ
agb-422	42	28	capital	capital	NOUN
agb-422	42	29	estimation	estimation	NOUN
agb-422	42	30	.	.	PUNCT
agb-422	43	1	many	many	ADJ
agb-422	43	2	institutions	institution	NOUN
agb-422	43	3	employed	employ	VERB
agb-422	43	4	application	application	NOUN
agb-422	43	5	scorecards	scorecard	NOUN
agb-422	43	6	to	to	PART
agb-422	43	7	assess	assess	VERB
agb-422	43	8	client	client	NOUN
agb-422	43	9	creditworthiness	creditworthiness	NOUN
agb-422	43	10	in	in	ADP
agb-422	43	11	alignment	alignment	NOUN
agb-422	43	12	with	with	ADP
agb-422	43	13	their	their	PRON
agb-422	43	14	respective	respective	ADJ
agb-422	43	15	risk	risk	NOUN
agb-422	43	16	appetites	appetite	NOUN
agb-422	43	17	.	.	PUNCT
agb-422	44	1	although	although	SCONJ
agb-422	44	2	both	both	DET
agb-422	44	3	ifrs	ifrs	PROPN
agb-422	44	4	and	and	CCONJ
agb-422	44	5	basel	basel	PROPN
agb-422	44	6	iii	iii	PROPN
agb-422	44	7	—	—	PUNCT
agb-422	44	8	particularly	particularly	ADV
agb-422	44	9	the	the	DET
agb-422	44	10	internal	internal	ADJ
agb-422	44	11	ratings	rating	NOUN
agb-422	44	12	-	-	PUNCT
agb-422	44	13	based	base	VERB
agb-422	44	14	approach	approach	NOUN
agb-422	44	15	(	(	PUNCT
agb-422	44	16	irba)—are	irba)—are	PROPN
agb-422	44	17	grounded	ground	VERB
agb-422	44	18	in	in	ADP
agb-422	44	19	gaap	gaap	NOUN
agb-422	44	20	principles	principle	NOUN
agb-422	44	21	,	,	PUNCT
agb-422	44	22	they	they	PRON
agb-422	44	23	provide	provide	VERB
agb-422	44	24	distinct	distinct	ADJ
agb-422	44	25	methodologies	methodology	NOUN
agb-422	44	26	.	.	PUNCT
agb-422	45	1	notably	notably	ADV
agb-422	45	2	,	,	PUNCT
agb-422	45	3	while	while	SCONJ
agb-422	45	4	irba	irba	NOUN
agb-422	45	5	imposes	impose	VERB
agb-422	45	6	minimum	minimum	ADJ
agb-422	45	7	requirements	requirement	NOUN
agb-422	45	8	on	on	ADP
agb-422	45	9	rating	rating	NOUN
agb-422	45	10	models	model	NOUN
agb-422	45	11	,	,	PUNCT
agb-422	45	12	such	such	ADJ
agb-422	45	13	obligations	obligation	NOUN
agb-422	45	14	are	be	AUX
agb-422	45	15	absent	absent	ADJ
agb-422	45	16	under	under	ADP
agb-422	45	17	ifrs	ifrs	PROPN
agb-422	45	18	9	9	NUM
agb-422	45	19	(	(	PUNCT
agb-422	45	20	turlea	turlea	ADJ
agb-422	45	21	,	,	PUNCT
agb-422	45	22	2021	2021	NUM
agb-422	45	23	)	)	PUNCT
agb-422	45	24	.	.	PUNCT
agb-422	46	1	over	over	ADP
agb-422	46	2	the	the	DET
agb-422	46	3	last	last	ADJ
agb-422	46	4	decade	decade	NOUN
agb-422	46	5	,	,	PUNCT
agb-422	46	6	ifrs	ifrs	PROPN
agb-422	46	7	has	have	AUX
agb-422	46	8	undergone	undergo	VERB
agb-422	46	9	substantial	substantial	ADJ
agb-422	46	10	revisions	revision	NOUN
agb-422	46	11	in	in	ADP
agb-422	46	12	domains	domain	NOUN
agb-422	46	13	such	such	ADJ
agb-422	46	14	as	as	ADP
agb-422	46	15	fair	fair	ADJ
agb-422	46	16	value	value	NOUN
agb-422	46	17	accounting	accounting	NOUN
agb-422	46	18	,	,	PUNCT
agb-422	46	19	financial	financial	ADJ
agb-422	46	20	instruments	instrument	NOUN
agb-422	46	21	,	,	PUNCT
agb-422	46	22	leasing	leasing	NOUN
agb-422	46	23	,	,	PUNCT
agb-422	46	24	and	and	CCONJ
agb-422	46	25	revenue	revenue	NOUN
agb-422	46	26	recognition	recognition	NOUN
agb-422	46	27	.	.	PUNCT
agb-422	47	1	these	these	DET
agb-422	47	2	revisions	revision	NOUN
agb-422	47	3	have	have	AUX
agb-422	47	4	introduced	introduce	VERB
agb-422	47	5	a	a	DET
agb-422	47	6	greater	great	ADJ
agb-422	47	7	reliance	reliance	NOUN
agb-422	47	8	on	on	ADP
agb-422	47	9	professional	professional	ADJ
agb-422	47	10	judgement	judgement	NOUN
agb-422	47	11	and	and	CCONJ
agb-422	47	12	estimations	estimation	NOUN
agb-422	47	13	,	,	PUNCT
agb-422	47	14	thereby	thereby	ADV
agb-422	47	15	increasing	increase	VERB
agb-422	47	16	the	the	DET
agb-422	47	17	complexity	complexity	NOUN
agb-422	47	18	of	of	ADP
agb-422	47	19	financial	financial	ADJ
agb-422	47	20	reporting	reporting	NOUN
agb-422	47	21	tasks	task	NOUN
agb-422	47	22	for	for	ADP
agb-422	47	23	accountants	accountant	NOUN
agb-422	47	24	and	and	CCONJ
agb-422	47	25	auditors	auditor	NOUN
agb-422	47	26	.	.	PUNCT
agb-422	48	1	ifrs	ifrs	PROPN
agb-422	48	2	now	now	ADV
agb-422	48	3	necessitates	necessitate	VERB
agb-422	48	4	the	the	DET
agb-422	48	5	evaluation	evaluation	NOUN
agb-422	48	6	of	of	ADP
agb-422	48	7	counterparty	counterparty	NOUN
agb-422	48	8	cr	cr	NOUN
agb-422	48	9	in	in	ADP
agb-422	48	10	various	various	ADJ
agb-422	48	11	contexts	contexts	NOUN
agb-422	48	12	,	,	PUNCT
agb-422	48	13	such	such	ADJ
agb-422	48	14	as	as	ADP
agb-422	48	15	derivative	derivative	ADJ
agb-422	48	16	adjustments	adjustment	NOUN
agb-422	48	17	under	under	ADP
agb-422	48	18	ifrs	ifrs	PROPN
agb-422	48	19	13	13	NUM
agb-422	48	20	and	and	CCONJ
agb-422	48	21	expected	expect	VERB
agb-422	48	22	credit	credit	NOUN
agb-422	48	23	loss	loss	NOUN
agb-422	48	24	provisions	provision	NOUN
agb-422	48	25	under	under	ADP
agb-422	48	26	ifrs	ifrs	PROPN
agb-422	48	27	9	9	NUM
agb-422	48	28	(	(	PUNCT
agb-422	48	29	delgadovaquero	delgadovaquero	NOUN
agb-422	48	30	&	&	CCONJ
agb-422	48	31	morales	morale	NOUN
agb-422	48	32	-	-	PUNCT
agb-422	48	33	díaz	díaz	NOUN
agb-422	48	34	,	,	PUNCT
agb-422	48	35	2019	2019	NUM
agb-422	48	36	)	)	PUNCT
agb-422	48	37	.	.	PUNCT
agb-422	49	1	cr	cr	NOUN
agb-422	49	2	reflects	reflect	VERB
agb-422	49	3	an	an	DET
agb-422	49	4	entity	entity	NOUN
agb-422	49	5	’s	’s	PART
agb-422	49	6	ability	ability	NOUN
agb-422	49	7	to	to	PART
agb-422	49	8	meet	meet	VERB
agb-422	49	9	its	its	PRON
agb-422	49	10	financial	financial	ADJ
agb-422	49	11	obligations	obligation	NOUN
agb-422	49	12	in	in	ADP
agb-422	49	13	full	full	ADJ
agb-422	49	14	and	and	CCONJ
agb-422	49	15	on	on	ADP
agb-422	49	16	time	time	NOUN
agb-422	49	17	(	(	PUNCT
agb-422	49	18	zhen	zhen	PROPN
agb-422	49	19	&	&	CCONJ
agb-422	49	20	zhou	zhou	PROPN
agb-422	49	21	,	,	PUNCT
agb-422	49	22	2025	2025	NUM
agb-422	49	23	)	)	PUNCT
agb-422	49	24	.	.	PUNCT
agb-422	50	1	when	when	SCONJ
agb-422	50	2	an	an	DET
agb-422	50	3	entity	entity	NOUN
agb-422	50	4	applies	apply	VERB
agb-422	50	5	for	for	ADP
agb-422	50	6	a	a	DET
agb-422	50	7	loan	loan	NOUN
agb-422	50	8	,	,	PUNCT
agb-422	50	9	lenders	lender	NOUN
agb-422	50	10	typically	typically	ADV
agb-422	50	11	assess	assess	VERB
agb-422	50	12	its	its	PRON
agb-422	50	13	credit	credit	NOUN
agb-422	50	14	history	history	NOUN
agb-422	50	15	to	to	PART
agb-422	50	16	determine	determine	VERB
agb-422	50	17	the	the	DET
agb-422	50	18	likelihood	likelihood	NOUN
agb-422	50	19	of	of	ADP
agb-422	50	20	default	default	NOUN
agb-422	50	21	.	.	PUNCT
agb-422	51	1	to	to	PART
agb-422	51	2	address	address	VERB
agb-422	51	3	this	this	PRON
agb-422	51	4	,	,	PUNCT
agb-422	51	5	companies	company	NOUN
agb-422	51	6	are	be	AUX
agb-422	51	7	expected	expect	VERB
agb-422	51	8	to	to	PART
agb-422	51	9	implement	implement	VERB
agb-422	51	10	mechanisms	mechanism	NOUN
agb-422	51	11	that	that	PRON
agb-422	51	12	limit	limit	VERB
agb-422	51	13	default	default	NOUN
agb-422	51	14	risks	risk	NOUN
agb-422	51	15	.	.	PUNCT
agb-422	52	1	cgms	cgms	PROPN
agb-422	52	2	may	may	AUX
agb-422	52	3	offer	offer	VERB
agb-422	52	4	a	a	DET
agb-422	52	5	viable	viable	ADJ
agb-422	52	6	solution	solution	NOUN
agb-422	52	7	in	in	ADP
agb-422	52	8	this	this	DET
agb-422	52	9	regard	regard	NOUN
agb-422	52	10	,	,	PUNCT
agb-422	52	11	as	as	SCONJ
agb-422	52	12	they	they	PRON
agb-422	52	13	facilitate	facilitate	VERB
agb-422	52	14	a	a	DET
agb-422	52	15	structured	structured	ADJ
agb-422	52	16	relationship	relationship	NOUN
agb-422	52	17	between	between	ADP
agb-422	52	18	management	management	NOUN
agb-422	52	19	and	and	CCONJ
agb-422	52	20	shareholders	shareholder	NOUN
agb-422	52	21	(	(	PUNCT
agb-422	52	22	alkhawaldeh	alkhawaldeh	ADV
agb-422	52	23	et	et	PROPN
agb-422	52	24	al	al	PROPN
agb-422	52	25	.	.	PROPN
agb-422	52	26	,	,	PUNCT
agb-422	52	27	2021	2021	NUM
agb-422	52	28	)	)	PUNCT
agb-422	52	29	.	.	PUNCT
agb-422	53	1	interest	interest	NOUN
agb-422	53	2	in	in	ADP
agb-422	53	3	cgms	cgm	NOUN
agb-422	53	4	intensified	intensify	VERB
agb-422	53	5	following	follow	VERB
agb-422	53	6	the	the	DET
agb-422	53	7	corporate	corporate	ADJ
agb-422	53	8	collapses	collapse	NOUN
agb-422	53	9	in	in	ADP
agb-422	53	10	the	the	DET
agb-422	53	11	early	early	ADJ
agb-422	53	12	2000s	2000s	NUM
agb-422	53	13	and	and	CCONJ
agb-422	53	14	was	be	AUX
agb-422	53	15	further	far	ADV
agb-422	53	16	amplified	amplify	VERB
agb-422	53	17	by	by	ADP
agb-422	53	18	the	the	DET
agb-422	53	19	2008	2008	NUM
agb-422	53	20	financial	financial	ADJ
agb-422	53	21	crisis	crisis	NOUN
agb-422	53	22	(	(	PUNCT
agb-422	53	23	moussa	moussa	PROPN
agb-422	53	24	,	,	PUNCT
agb-422	53	25	2019	2019	NUM
agb-422	53	26	)	)	PUNCT
agb-422	53	27	.	.	PUNCT
agb-422	54	1	nonetheless	nonetheless	ADV
agb-422	54	2	,	,	PUNCT
agb-422	54	3	prior	prior	ADJ
agb-422	54	4	research	research	NOUN
agb-422	54	5	has	have	AUX
agb-422	54	6	yielded	yield	VERB
agb-422	54	7	mixed	mixed	ADJ
agb-422	54	8	findings	finding	NOUN
agb-422	54	9	regarding	regard	VERB
agb-422	54	10	the	the	DET
agb-422	54	11	effect	effect	NOUN
agb-422	54	12	of	of	ADP
agb-422	54	13	cgms	cgms	NOUN
agb-422	54	14	on	on	ADP
agb-422	54	15	credit	credit	NOUN
agb-422	54	16	risk	risk	NOUN
agb-422	54	17	within	within	ADP
agb-422	54	18	banking	banking	NOUN
agb-422	54	19	institutions	institution	NOUN
agb-422	54	20	.	.	PUNCT
agb-422	55	1	in	in	ADP
agb-422	55	2	contrast	contrast	NOUN
agb-422	55	3	,	,	PUNCT
agb-422	55	4	limited	limited	ADJ
agb-422	55	5	studies	study	NOUN
agb-422	55	6	have	have	AUX
agb-422	55	7	examined	examine	VERB
agb-422	55	8	the	the	DET
agb-422	55	9	implications	implication	NOUN
agb-422	55	10	of	of	ADP
agb-422	55	11	cr	cr	PROPN
agb-422	55	12	variations	variation	NOUN
agb-422	55	13	on	on	ADP
agb-422	55	14	shareholder	shareholder	NOUN
agb-422	55	15	wealth	wealth	NOUN
agb-422	55	16	(	(	PUNCT
agb-422	55	17	aroul	aroul	PROPN
agb-422	55	18	&	&	CCONJ
agb-422	55	19	rodriguez	rodriguez	PROPN
agb-422	55	20	,	,	PUNCT
agb-422	55	21	2024	2024	NUM
agb-422	55	22	)	)	PUNCT
agb-422	55	23	.	.	PUNCT
agb-422	56	1	cr	cr	PROPN
agb-422	56	2	serves	serve	VERB
agb-422	56	3	as	as	ADP
agb-422	56	4	a	a	DET
agb-422	56	5	vital	vital	ADJ
agb-422	56	6	indicator	indicator	NOUN
agb-422	56	7	of	of	ADP
agb-422	56	8	financial	financial	ADJ
agb-422	56	9	health	health	NOUN
agb-422	56	10	,	,	PUNCT
agb-422	56	11	evaluated	evaluate	VERB
agb-422	56	12	by	by	ADP
agb-422	56	13	rating	rating	NOUN
agb-422	56	14	agencies	agency	NOUN
agb-422	56	15	using	use	VERB
agb-422	56	16	firm	firm	ADJ
agb-422	56	17	-	-	PUNCT
agb-422	56	18	specific	specific	ADJ
agb-422	56	19	characteristics	characteristic	NOUN
agb-422	56	20	alongside	alongside	ADP
agb-422	56	21	professional	professional	ADJ
agb-422	56	22	judgement	judgement	NOUN
agb-422	56	23	and	and	CCONJ
agb-422	56	24	expertise	expertise	NOUN
agb-422	56	25	(	(	PUNCT
agb-422	56	26	kaur	kaur	PROPN
agb-422	56	27	&	&	CCONJ
agb-422	56	28	dey	dey	PROPN
agb-422	56	29	,	,	PUNCT
agb-422	56	30	2025	2025	NUM
agb-422	56	31	)	)	PUNCT
agb-422	56	32	.	.	PUNCT
agb-422	57	1	the	the	DET
agb-422	57	2	above	above	ADJ
agb-422	57	3	discussion	discussion	NOUN
agb-422	57	4	highlights	highlight	VERB
agb-422	57	5	a	a	DET
agb-422	57	6	notable	notable	ADJ
agb-422	57	7	gap	gap	NOUN
agb-422	57	8	in	in	ADP
agb-422	57	9	the	the	DET
agb-422	57	10	understanding	understanding	NOUN
agb-422	57	11	of	of	ADP
agb-422	57	12	the	the	DET
agb-422	57	13	relationship	relationship	NOUN
agb-422	57	14	between	between	ADP
agb-422	57	15	ifrs	ifrs	PROPN
agb-422	57	16	adoption	adoption	NOUN
agb-422	57	17	and	and	CCONJ
agb-422	57	18	cr	cr	PROPN
agb-422	57	19	.	.	PUNCT
agb-422	58	1	under	under	ADP
agb-422	58	2	certain	certain	ADJ
agb-422	58	3	conditions	condition	NOUN
agb-422	58	4	,	,	PUNCT
agb-422	58	5	such	such	ADJ
agb-422	58	6	as	as	ADP
agb-422	58	7	earnings	earning	NOUN
agb-422	58	8	management	management	NOUN
agb-422	58	9	,	,	PUNCT
agb-422	58	10	cr	cr	PROPN
agb-422	58	11	can	can	AUX
agb-422	58	12	be	be	AUX
agb-422	58	13	artificially	artificially	ADV
agb-422	58	14	influenced	influence	VERB
agb-422	58	15	by	by	ADP
agb-422	58	16	manipulating	manipulate	VERB
agb-422	58	17	financial	financial	ADJ
agb-422	58	18	figures	figure	NOUN
agb-422	58	19	,	,	PUNCT
agb-422	58	20	even	even	ADV
agb-422	58	21	when	when	SCONJ
agb-422	58	22	ifrs	ifrs	PROPN
agb-422	58	23	is	be	AUX
agb-422	58	24	applied	apply	VERB
agb-422	58	25	.	.	PUNCT
agb-422	59	1	since	since	SCONJ
agb-422	59	2	cgms	cgm	NOUN
agb-422	59	3	are	be	AUX
agb-422	59	4	recognised	recognise	VERB
agb-422	59	5	for	for	ADP
agb-422	59	6	their	their	PRON
agb-422	59	7	capacity	capacity	NOUN
agb-422	59	8	to	to	PART
agb-422	59	9	constrain	constrain	VERB
agb-422	59	10	earnings	earning	NOUN
agb-422	59	11	management	management	NOUN
agb-422	59	12	practices	practice	NOUN
agb-422	59	13	(	(	PUNCT
agb-422	59	14	biswas	biswas	NOUN
agb-422	59	15	et	et	PROPN
agb-422	59	16	al	al	PROPN
agb-422	59	17	.	.	PROPN
agb-422	59	18	,	,	PUNCT
agb-422	59	19	2022	2022	NUM
agb-422	59	20	;	;	PUNCT
agb-422	59	21	fan	fan	PROPN
agb-422	59	22	,	,	PUNCT
agb-422	59	23	radhakrishnan	radhakrishnan	PROPN
agb-422	59	24	,	,	PUNCT
agb-422	59	25	&	&	CCONJ
agb-422	59	26	zhang	zhang	PROPN
agb-422	59	27	,	,	PUNCT
agb-422	59	28	2021	2021	NUM
agb-422	59	29	;	;	PUNCT
agb-422	59	30	nguyen	nguyen	PROPN
agb-422	59	31	,	,	PUNCT
agb-422	59	32	kim	kim	PROPN
agb-422	59	33	,	,	PUNCT
agb-422	59	34	&	&	CCONJ
agb-422	59	35	ali	ali	PROPN
agb-422	59	36	,	,	PUNCT
agb-422	59	37	2024	2024	NUM
agb-422	59	38	)	)	PUNCT
agb-422	59	39	,	,	PUNCT
agb-422	59	40	this	this	DET
agb-422	59	41	study	study	NOUN
agb-422	59	42	investigates	investigate	VERB
agb-422	59	43	the	the	DET
agb-422	59	44	following	following	NOUN
agb-422	59	45	:	:	PUNCT
agb-422	59	46	does	do	AUX
agb-422	59	47	ifrs	ifrs	NOUN
agb-422	59	48	adoption	adoption	NOUN
agb-422	59	49	lead	lead	VERB
agb-422	59	50	to	to	ADP
agb-422	59	51	improvements	improvement	NOUN
agb-422	59	52	in	in	ADP
agb-422	59	53	cr	cr	PROPN
agb-422	59	54	?	?	PUNCT
agb-422	60	1	furthermore	furthermore	ADV
agb-422	60	2	,	,	PUNCT
agb-422	60	3	do	do	AUX
agb-422	60	4	cgms	cgms	NOUN
agb-422	60	5	mediate	mediate	VERB
agb-422	60	6	the	the	DET
agb-422	60	7	relationship	relationship	NOUN
agb-422	60	8	between	between	ADP
agb-422	60	9	ifrs	ifrs	PROPN
agb-422	60	10	and	and	CCONJ
agb-422	60	11	cr	cr	PROPN
agb-422	60	12	enhancement	enhancement	NOUN
agb-422	60	13	?	?	PUNCT
agb-422	61	1	the	the	DET
agb-422	61	2	significance	significance	NOUN
agb-422	61	3	of	of	ADP
agb-422	61	4	this	this	DET
agb-422	61	5	research	research	NOUN
agb-422	61	6	lies	lie	VERB
agb-422	61	7	in	in	ADP
agb-422	61	8	examining	examine	VERB
agb-422	61	9	the	the	DET
agb-422	61	10	mediating	mediate	VERB
agb-422	61	11	function	function	NOUN
agb-422	61	12	of	of	ADP
agb-422	61	13	cgms	cgms	NOUN
agb-422	61	14	in	in	ADP
agb-422	61	15	reducing	reduce	VERB
agb-422	61	16	the	the	DET
agb-422	61	17	risk	risk	NOUN
agb-422	61	18	of	of	ADP
agb-422	61	19	financial	financial	ADJ
agb-422	61	20	misstatement	misstatement	NOUN
agb-422	61	21	under	under	ADP
agb-422	61	22	ifrs	ifrs	NOUN
agb-422	61	23	,	,	PUNCT
agb-422	61	24	thereby	thereby	ADV
agb-422	61	25	contributing	contribute	VERB
agb-422	61	26	to	to	ADP
agb-422	61	27	the	the	DET
agb-422	61	28	enhancement	enhancement	NOUN
agb-422	61	29	of	of	ADP
agb-422	61	30	cr	cr	PROPN
agb-422	61	31	among	among	ADP
agb-422	61	32	iraqi	iraqi	ADJ
agb-422	61	33	banks	bank	NOUN
agb-422	61	34	listed	list	VERB
agb-422	61	35	on	on	ADP
agb-422	61	36	the	the	DET
agb-422	61	37	ise	ise	NOUN
agb-422	61	38	.	.	PUNCT
agb-422	62	1	the	the	DET
agb-422	62	2	paper	paper	NOUN
agb-422	62	3	is	be	AUX
agb-422	62	4	structured	structure	VERB
agb-422	62	5	as	as	SCONJ
agb-422	62	6	follows	follow	VERB
agb-422	62	7	:	:	PUNCT
agb-422	62	8	the	the	DET
agb-422	62	9	second	second	ADJ
agb-422	62	10	section	section	NOUN
agb-422	62	11	reviews	review	VERB
agb-422	62	12	relevant	relevant	ADJ
agb-422	62	13	literature	literature	NOUN
agb-422	62	14	and	and	CCONJ
agb-422	62	15	hypothesis	hypothesis	NOUN
agb-422	62	16	development	development	NOUN
agb-422	62	17	,	,	PUNCT
agb-422	62	18	the	the	DET
agb-422	62	19	third	third	ADJ
agb-422	62	20	outlines	outline	VERB
agb-422	62	21	the	the	DET
agb-422	62	22	research	research	NOUN
agb-422	62	23	methodology	methodology	NOUN
agb-422	62	24	,	,	PUNCT
agb-422	62	25	the	the	DET
agb-422	62	26	fourth	fourth	ADJ
agb-422	62	27	presents	present	VERB
agb-422	62	28	the	the	DET
agb-422	62	29	results	result	NOUN
agb-422	62	30	and	and	CCONJ
agb-422	62	31	discussion	discussion	NOUN
agb-422	62	32	,	,	PUNCT
agb-422	62	33	and	and	CCONJ
agb-422	62	34	the	the	DET
agb-422	62	35	final	final	ADJ
agb-422	62	36	section	section	NOUN
agb-422	62	37	concludes	conclude	VERB
agb-422	62	38	the	the	DET
agb-422	62	39	study	study	NOUN
agb-422	62	40	.	.	PUNCT
agb-422	63	1	literature	literature	NOUN
agb-422	63	2	review	review	PROPN
agb-422	63	3	governance	governance	NOUN
agb-422	63	4	,	,	PUNCT
agb-422	63	5	ifrs	ifrs	NOUN
agb-422	63	6	,	,	PUNCT
agb-422	63	7	and	and	CCONJ
agb-422	63	8	agricultural	agricultural	ADJ
agb-422	63	9	finance	finance	NOUN
agb-422	63	10	the	the	DET
agb-422	63	11	implementation	implementation	NOUN
agb-422	63	12	of	of	ADP
agb-422	63	13	ifrs	ifrs	PROPN
agb-422	63	14	has	have	AUX
agb-422	63	15	been	be	AUX
agb-422	63	16	recognised	recognise	VERB
agb-422	63	17	as	as	ADP
agb-422	63	18	a	a	DET
agb-422	63	19	transformative	transformative	ADJ
agb-422	63	20	step	step	NOUN
agb-422	63	21	towards	towards	ADP
agb-422	63	22	improving	improve	VERB
agb-422	63	23	the	the	DET
agb-422	63	24	transparency	transparency	NOUN
agb-422	63	25	and	and	CCONJ
agb-422	63	26	comparability	comparability	NOUN
agb-422	63	27	of	of	ADP
agb-422	63	28	financial	financial	ADJ
agb-422	63	29	statements	statement	NOUN
agb-422	63	30	,	,	PUNCT
agb-422	63	31	particularly	particularly	ADV
agb-422	63	32	for	for	ADP
agb-422	63	33	institutions	institution	NOUN
agb-422	63	34	seeking	seek	VERB
agb-422	63	35	access	access	NOUN
agb-422	63	36	to	to	ADP
agb-422	63	37	international	international	ADJ
agb-422	63	38	finance	finance	NOUN
agb-422	63	39	.	.	PUNCT
agb-422	64	1	singh	singh	PROPN
agb-422	64	2	&	&	CCONJ
agb-422	64	3	newberry	newberry	PROPN
agb-422	64	4	(	(	PUNCT
agb-422	64	5	2008	2008	NUM
agb-422	64	6	)	)	PUNCT
agb-422	64	7	highlight	highlight	VERB
agb-422	64	8	the	the	DET
agb-422	64	9	relevance	relevance	NOUN
agb-422	64	10	of	of	ADP
agb-422	64	11	ifrs	ifrs	NOUN
agb-422	64	12	in	in	ADP
agb-422	64	13	developing	develop	VERB
agb-422	64	14	economies	economy	NOUN
agb-422	64	15	,	,	PUNCT
agb-422	64	16	noting	note	VERB
agb-422	64	17	its	its	PRON
agb-422	64	18	potential	potential	NOUN
agb-422	64	19	to	to	PART
agb-422	64	20	facilitate	facilitate	VERB
agb-422	64	21	crossborder	crossborder	NOUN
agb-422	64	22	investment	investment	NOUN
agb-422	64	23	and	and	CCONJ
agb-422	64	24	reinforce	reinforce	VERB
agb-422	64	25	financial	financial	ADJ
agb-422	64	26	discipline	discipline	NOUN
agb-422	64	27	.	.	PUNCT
agb-422	65	1	in	in	ADP
agb-422	65	2	iraq	iraq	PROPN
agb-422	65	3	’s	’s	PART
agb-422	65	4	post	post	ADJ
agb-422	65	5	-	-	ADJ
agb-422	65	6	conflict	conflict	ADJ
agb-422	65	7	financial	financial	ADJ
agb-422	65	8	setting	setting	NOUN
agb-422	65	9	,	,	PUNCT
agb-422	65	10	shoman	shoman	NOUN
agb-422	65	11	(	(	PUNCT
agb-422	65	12	2023	2023	NUM
agb-422	65	13	)	)	PUNCT
agb-422	65	14	demonstrates	demonstrate	VERB
agb-422	65	15	that	that	SCONJ
agb-422	65	16	ifrs	ifrs	NOUN
agb-422	65	17	compliance	compliance	NOUN
agb-422	65	18	enhances	enhance	VERB
agb-422	65	19	the	the	DET
agb-422	65	20	credibility	credibility	NOUN
agb-422	65	21	of	of	ADP
agb-422	65	22	reporting	reporting	NOUN
agb-422	65	23	and	and	CCONJ
agb-422	65	24	harmonises	harmonise	VERB
agb-422	65	25	banking	banking	NOUN
agb-422	65	26	operations	operation	NOUN
agb-422	65	27	with	with	ADP
agb-422	65	28	international	international	ADJ
agb-422	65	29	practices	practice	NOUN
agb-422	65	30	.	.	PUNCT
agb-422	66	1	these	these	DET
agb-422	66	2	developments	development	NOUN
agb-422	66	3	have	have	VERB
agb-422	66	4	important	important	ADJ
agb-422	66	5	implications	implication	NOUN
agb-422	66	6	for	for	ADP
agb-422	66	7	rural	rural	ADJ
agb-422	66	8	and	and	CCONJ
agb-422	66	9	agricultural	agricultural	ADJ
agb-422	66	10	banking	banking	NOUN
agb-422	66	11	,	,	PUNCT
agb-422	66	12	suggesting	suggest	VERB
agb-422	66	13	that	that	SCONJ
agb-422	66	14	standardised	standardised	ADJ
agb-422	66	15	and	and	CCONJ
agb-422	66	16	reliable	reliable	ADJ
agb-422	66	17	financial	financial	ADJ
agb-422	66	18	reporting	reporting	NOUN
agb-422	66	19	may	may	AUX
agb-422	66	20	alleviate	alleviate	VERB
agb-422	66	21	perceived	perceive	VERB
agb-422	66	22	lending	lending	NOUN
agb-422	66	23	risks	risk	NOUN
agb-422	66	24	among	among	ADP
agb-422	66	25	institutional	institutional	ADJ
agb-422	66	26	investors	investor	NOUN
agb-422	66	27	and	and	CCONJ
agb-422	66	28	donors	donor	NOUN
agb-422	66	29	.	.	PUNCT
agb-422	67	1	furthermore	furthermore	ADV
agb-422	67	2	,	,	PUNCT
agb-422	67	3	evidence	evidence	NOUN
agb-422	67	4	from	from	ADP
agb-422	67	5	jordan	jordan	PROPN
agb-422	67	6	shows	show	VERB
agb-422	67	7	that	that	SCONJ
agb-422	67	8	reforms	reform	NOUN
agb-422	67	9	in	in	ADP
agb-422	67	10	accounting	accounting	NOUN
agb-422	67	11	legislation	legislation	NOUN
agb-422	67	12	and	and	CCONJ
agb-422	67	13	the	the	DET
agb-422	67	14	application	application	NOUN
agb-422	67	15	of	of	ADP
agb-422	67	16	governance	governance	NOUN
agb-422	67	17	codes	code	NOUN
agb-422	67	18	enhance	enhance	VERB
agb-422	67	19	disclosure	disclosure	NOUN
agb-422	67	20	quality	quality	NOUN
agb-422	67	21	and	and	CCONJ
agb-422	67	22	promote	promote	VERB
agb-422	67	23	market	market	NOUN
agb-422	67	24	efficiency	efficiency	NOUN
agb-422	67	25	(	(	PUNCT
agb-422	67	26	haddad	haddad	PROPN
agb-422	67	27	et	et	PROPN
agb-422	67	28	al	al	PROPN
agb-422	67	29	.	.	PROPN
agb-422	67	30	,	,	PUNCT
agb-422	67	31	2017	2017	NUM
agb-422	67	32	)	)	PUNCT
agb-422	67	33	.	.	PUNCT
agb-422	68	1	with	with	ADP
agb-422	68	2	the	the	DET
agb-422	68	3	adoption	adoption	NOUN
agb-422	68	4	of	of	ADP
agb-422	68	5	ifrs	ifrs	PROPN
agb-422	68	6	by	by	ADP
agb-422	68	7	rural	rural	ADJ
agb-422	68	8	banks	bank	NOUN
agb-422	68	9	,	,	PUNCT
agb-422	68	10	improved	improve	VERB
agb-422	68	11	reporting	reporting	NOUN
agb-422	68	12	may	may	AUX
agb-422	68	13	contribute	contribute	VERB
agb-422	68	14	to	to	ADP
agb-422	68	15	stronger	strong	ADJ
agb-422	68	16	cr	cr	NOUN
agb-422	68	17	through	through	ADP
agb-422	68	18	reduced	reduced	ADJ
agb-422	68	19	information	information	NOUN
agb-422	68	20	asymmetry	asymmetry	NOUN
agb-422	68	21	,	,	PUNCT
agb-422	68	22	thereby	thereby	ADV
agb-422	68	23	facilitating	facilitate	VERB
agb-422	68	24	increased	increase	VERB
agb-422	68	25	credit	credit	NOUN
agb-422	68	26	availability	availability	NOUN
agb-422	68	27	within	within	ADP
agb-422	68	28	the	the	DET
agb-422	68	29	afs	afs	NOUN
agb-422	68	30	.	.	PUNCT
agb-422	69	1	based	base	VERB
agb-422	69	2	on	on	ADP
agb-422	69	3	this	this	DET
agb-422	69	4	reasoning	reasoning	NOUN
agb-422	69	5	,	,	PUNCT
agb-422	69	6	the	the	DET
agb-422	69	7	following	follow	VERB
agb-422	69	8	hypothesis	hypothesis	NOUN
agb-422	69	9	is	be	AUX
agb-422	69	10	put	put	VERB
agb-422	69	11	forward	forward	ADV
agb-422	69	12	;	;	PUNCT
agb-422	69	13	h1	h1	PROPN
agb-422	69	14	:	:	PUNCT
agb-422	69	15	the	the	DET
agb-422	69	16	effect	effect	NOUN
agb-422	69	17	of	of	ADP
agb-422	69	18	the	the	DET
agb-422	69	19	adoption	adoption	NOUN
agb-422	69	20	of	of	ADP
agb-422	69	21	ifrs	ifrs	PROPN
agb-422	69	22	on	on	ADP
agb-422	69	23	cr	cr	PROPN
agb-422	69	24	of	of	ADP
agb-422	69	25	iraqi	iraqi	ADJ
agb-422	69	26	banks	bank	NOUN
agb-422	69	27	is	be	AUX
agb-422	69	28	positive	positive	ADJ
agb-422	69	29	and	and	CCONJ
agb-422	69	30	significant	significant	ADJ
agb-422	69	31	.	.	PUNCT
agb-422	70	1	robust	robust	ADJ
agb-422	70	2	corporate	corporate	ADJ
agb-422	70	3	governance	governance	NOUN
agb-422	70	4	is	be	AUX
agb-422	70	5	fundamental	fundamental	ADJ
agb-422	70	6	to	to	ADP
agb-422	70	7	institutional	institutional	ADJ
agb-422	70	8	resilience	resilience	NOUN
agb-422	70	9	and	and	CCONJ
agb-422	70	10	effective	effective	ADJ
agb-422	70	11	financial	financial	ADJ
agb-422	70	12	intermediation	intermediation	NOUN
agb-422	70	13	in	in	ADP
agb-422	70	14	developing	develop	VERB
agb-422	70	15	economies	economy	NOUN
agb-422	70	16	,	,	PUNCT
agb-422	70	17	particularly	particularly	ADV
agb-422	70	18	within	within	ADP
agb-422	70	19	strategic	strategic	ADJ
agb-422	70	20	sectors	sector	NOUN
agb-422	70	21	such	such	ADJ
agb-422	70	22	as	as	ADP
agb-422	70	23	agriculture	agriculture	NOUN
agb-422	70	24	.	.	PUNCT
agb-422	71	1	governance	governance	NOUN
agb-422	71	2	structures	structure	NOUN
agb-422	71	3	characterised	characterise	VERB
agb-422	71	4	by	by	ADP
agb-422	71	5	board	board	NOUN
agb-422	71	6	independence	independence	NOUN
agb-422	71	7	,	,	PUNCT
agb-422	71	8	transparent	transparent	ADJ
agb-422	71	9	disclosures	disclosure	NOUN
agb-422	71	10	,	,	PUNCT
agb-422	71	11	and	and	CCONJ
agb-422	71	12	shareholder	shareholder	NOUN
agb-422	71	13	accountability	accountability	NOUN
agb-422	71	14	are	be	AUX
agb-422	71	15	widely	widely	ADV
agb-422	71	16	recognised	recognise	VERB
agb-422	71	17	for	for	ADP
agb-422	71	18	their	their	PRON
agb-422	71	19	capacity	capacity	NOUN
agb-422	71	20	to	to	PART
agb-422	71	21	enhance	enhance	VERB
agb-422	71	22	institutional	institutional	ADJ
agb-422	71	23	reputation	reputation	NOUN
agb-422	71	24	and	and	CCONJ
agb-422	71	25	reduce	reduce	VERB
agb-422	71	26	perceived	perceive	VERB
agb-422	71	27	risk	risk	NOUN
agb-422	71	28	(	(	PUNCT
agb-422	71	29	monks	monk	NOUN
agb-422	71	30	&	&	CCONJ
agb-422	71	31	minow	minow	PROPN
agb-422	71	32	,	,	PUNCT
agb-422	71	33	2011	2011	NUM
agb-422	71	34	)	)	PUNCT
agb-422	71	35	.	.	PUNCT
agb-422	72	1	agyemang	agyemang	PROPN
agb-422	72	2	et	et	PROPN
agb-422	72	3	al	al	PROPN
agb-422	72	4	.	.	PROPN
agb-422	72	5	(	(	PUNCT
agb-422	72	6	2020	2020	NUM
agb-422	72	7	)	)	PUNCT
agb-422	72	8	underscore	underscore	VERB
agb-422	72	9	the	the	DET
agb-422	72	10	significance	significance	NOUN
agb-422	72	11	of	of	ADP
agb-422	72	12	national	national	ADJ
agb-422	72	13	governance	governance	NOUN
agb-422	72	14	capacity	capacity	NOUN
agb-422	72	15	as	as	ADP
agb-422	72	16	a	a	DET
agb-422	72	17	determinant	determinant	NOUN
agb-422	72	18	of	of	ADP
agb-422	72	19	development	development	NOUN
agb-422	72	20	capital	capital	NOUN
agb-422	72	21	inflows	inflow	NOUN
agb-422	72	22	,	,	PUNCT
agb-422	72	23	particularly	particularly	ADV
agb-422	72	24	in	in	ADP
agb-422	72	25	sectors	sector	NOUN
agb-422	72	26	vulnerable	vulnerable	ADJ
agb-422	72	27	to	to	ADP
agb-422	72	28	elevated	elevated	ADJ
agb-422	72	29	credit	credit	NOUN
agb-422	72	30	risk	risk	NOUN
agb-422	72	31	,	,	PUNCT
agb-422	72	32	such	such	ADJ
agb-422	72	33	as	as	ADP
agb-422	72	34	agriculture	agriculture	NOUN
agb-422	72	35	.	.	PUNCT
agb-422	73	1	their	their	PRON
agb-422	73	2	study	study	NOUN
agb-422	73	3	,	,	PUNCT
agb-422	73	4	focusing	focus	VERB
agb-422	73	5	on	on	ADP
agb-422	73	6	african	african	ADJ
agb-422	73	7	countries	country	NOUN
agb-422	73	8	,	,	PUNCT
agb-422	73	9	demonstrates	demonstrate	VERB
agb-422	73	10	that	that	SCONJ
agb-422	73	11	well	well	ADV
agb-422	73	12	-	-	PUNCT
agb-422	73	13	functioning	function	VERB
agb-422	73	14	governance	governance	NOUN
agb-422	73	15	frameworks	framework	NOUN
agb-422	73	16	at	at	ADP
agb-422	73	17	the	the	DET
agb-422	73	18	national	national	ADJ
agb-422	73	19	level	level	NOUN
agb-422	73	20	can	can	AUX
agb-422	73	21	mitigate	mitigate	VERB
agb-422	73	22	investor	investor	NOUN
agb-422	73	23	risk	risk	NOUN
agb-422	73	24	perceptions	perception	NOUN
agb-422	73	25	,	,	PUNCT
agb-422	73	26	thereby	thereby	ADV
agb-422	73	27	increasing	increase	VERB
agb-422	73	28	the	the	DET
agb-422	73	29	likelihood	likelihood	NOUN
agb-422	73	30	of	of	ADP
agb-422	73	31	attracting	attract	VERB
agb-422	73	32	foreign	foreign	ADJ
agb-422	73	33	direct	direct	ADJ
agb-422	73	34	investment	investment	NOUN
agb-422	73	35	(	(	PUNCT
agb-422	73	36	fdi	fdi	NOUN
agb-422	73	37	)	)	PUNCT
agb-422	73	38	.	.	PUNCT
agb-422	74	1	this	this	PRON
agb-422	74	2	is	be	AUX
agb-422	74	3	especially	especially	ADV
agb-422	74	4	relevant	relevant	ADJ
agb-422	74	5	in	in	ADP
agb-422	74	6	the	the	DET
agb-422	74	7	afs	afs	NOUN
agb-422	74	8	,	,	PUNCT
agb-422	74	9	which	which	PRON
agb-422	74	10	is	be	AUX
agb-422	74	11	often	often	ADV
agb-422	74	12	deemed	deem	VERB
agb-422	74	13	highrisk	highrisk	NOUN
agb-422	74	14	due	due	ADP
agb-422	74	15	to	to	ADP
agb-422	74	16	factors	factor	NOUN
agb-422	74	17	such	such	ADJ
agb-422	74	18	as	as	ADP
agb-422	74	19	climatic	climatic	ADJ
agb-422	74	20	variability	variability	NOUN
agb-422	74	21	,	,	PUNCT
agb-422	74	22	price	price	NOUN
agb-422	74	23	agbioforum	agbioforum	NOUN
agb-422	74	24	,	,	PUNCT
agb-422	74	25	27(1	27(1	NUM
agb-422	74	26	)	)	PUNCT
agb-422	74	27	,	,	PUNCT
agb-422	74	28	2025	2025	NUM
agb-422	74	29	|	|	ADV
agb-422	74	30	60	60	NUM
agb-422	74	31	thijeel	thijeel	NOUN
agb-422	74	32	et	et	PROPN
agb-422	74	33	al	al	PROPN
agb-422	74	34	—	—	PUNCT
agb-422	74	35	ifrs	ifrs	PROPN
agb-422	74	36	adoption	adoption	NOUN
agb-422	74	37	and	and	CCONJ
agb-422	74	38	credit	credit	NOUN
agb-422	74	39	rating	rating	NOUN
agb-422	74	40	in	in	ADP
agb-422	74	41	iraqi	iraqi	ADJ
agb-422	74	42	banks	bank	NOUN
agb-422	74	43	:	:	PUNCT
agb-422	74	44	the	the	DET
agb-422	74	45	mediating	mediate	VERB
agb-422	74	46	role	role	NOUN
agb-422	74	47	of	of	ADP
agb-422	74	48	governance	governance	NOUN
agb-422	74	49	and	and	CCONJ
agb-422	74	50	implications	implication	NOUN
agb-422	74	51	for	for	ADP
agb-422	74	52	agricultural	agricultural	ADJ
agb-422	74	53	...	...	PUNCT
agb-422	74	54	fluctuations	fluctuation	NOUN
agb-422	74	55	,	,	PUNCT
agb-422	74	56	and	and	CCONJ
agb-422	74	57	inadequate	inadequate	ADJ
agb-422	74	58	infrastructure	infrastructure	NOUN
agb-422	74	59	.	.	PUNCT
agb-422	75	1	similarly	similarly	ADV
agb-422	75	2	,	,	PUNCT
agb-422	75	3	attridge	attridge	PROPN
agb-422	75	4	et	et	PROPN
agb-422	75	5	al	al	PROPN
agb-422	75	6	.	.	PROPN
agb-422	76	1	(	(	PUNCT
agb-422	76	2	2021	2021	NUM
agb-422	76	3	)	)	PUNCT
agb-422	76	4	find	find	VERB
agb-422	76	5	that	that	SCONJ
agb-422	76	6	the	the	DET
agb-422	76	7	governance	governance	NOUN
agb-422	76	8	quality	quality	NOUN
agb-422	76	9	of	of	ADP
agb-422	76	10	national	national	PROPN
agb-422	76	11	development	development	NOUN
agb-422	76	12	banks	bank	NOUN
agb-422	76	13	directly	directly	ADV
agb-422	76	14	influences	influence	VERB
agb-422	76	15	their	their	PRON
agb-422	76	16	ability	ability	NOUN
agb-422	76	17	to	to	PART
agb-422	76	18	channel	channel	VERB
agb-422	76	19	long	long	ADJ
agb-422	76	20	-	-	PUNCT
agb-422	76	21	term	term	NOUN
agb-422	76	22	finance	finance	NOUN
agb-422	76	23	to	to	ADP
agb-422	76	24	underserved	underserved	ADJ
agb-422	76	25	sectors	sector	NOUN
agb-422	76	26	,	,	PUNCT
agb-422	76	27	including	include	VERB
agb-422	76	28	agriculture	agriculture	NOUN
agb-422	76	29	.	.	PUNCT
agb-422	77	1	against	against	ADP
agb-422	77	2	this	this	DET
agb-422	77	3	backdrop	backdrop	NOUN
agb-422	77	4	,	,	PUNCT
agb-422	77	5	strengthening	strengthen	VERB
agb-422	77	6	cgms	cgms	NOUN
agb-422	77	7	in	in	ADP
agb-422	77	8	iraqi	iraqi	ADJ
agb-422	77	9	banks	bank	NOUN
agb-422	77	10	—	—	PUNCT
agb-422	77	11	many	many	ADJ
agb-422	77	12	of	of	ADP
agb-422	77	13	which	which	PRON
agb-422	77	14	serve	serve	VERB
agb-422	77	15	rural	rural	ADJ
agb-422	77	16	and	and	CCONJ
agb-422	77	17	afs	afs	NOUN
agb-422	77	18	clients	client	NOUN
agb-422	77	19	—	—	PUNCT
agb-422	77	20	may	may	AUX
agb-422	77	21	significantly	significantly	ADV
agb-422	77	22	reduce	reduce	VERB
agb-422	77	23	perceived	perceive	VERB
agb-422	77	24	cr	cr	NOUN
agb-422	77	25	and	and	CCONJ
agb-422	77	26	facilitate	facilitate	VERB
agb-422	77	27	increased	increase	VERB
agb-422	77	28	capital	capital	NOUN
agb-422	77	29	flows	flow	NOUN
agb-422	77	30	toward	toward	ADP
agb-422	77	31	agricultural	agricultural	ADJ
agb-422	77	32	lending	lending	NOUN
agb-422	77	33	.	.	PUNCT
agb-422	78	1	based	base	VERB
agb-422	78	2	on	on	ADP
agb-422	78	3	this	this	DET
agb-422	78	4	understanding	understanding	NOUN
agb-422	78	5	,	,	PUNCT
agb-422	78	6	the	the	DET
agb-422	78	7	following	follow	VERB
agb-422	78	8	hypothesis	hypothesis	NOUN
agb-422	78	9	is	be	AUX
agb-422	78	10	proposed	propose	VERB
agb-422	78	11	;	;	PUNCT
agb-422	78	12	h2	h2	NOUN
agb-422	78	13	:	:	PUNCT
agb-422	78	14	cr	cr	PROPN
agb-422	78	15	of	of	ADP
agb-422	78	16	iraqi	iraqi	ADJ
agb-422	78	17	banks	bank	NOUN
agb-422	78	18	is	be	AUX
agb-422	78	19	positively	positively	ADV
agb-422	78	20	and	and	CCONJ
agb-422	78	21	significantly	significantly	ADV
agb-422	78	22	affected	affect	VERB
agb-422	78	23	by	by	ADP
agb-422	78	24	cgms	cgm	NOUN
agb-422	78	25	.	.	PUNCT
agb-422	79	1	mehedi	mehedi	PROPN
agb-422	79	2	et	et	PROPN
agb-422	79	3	al	al	PROPN
agb-422	79	4	.	.	PROPN
agb-422	79	5	(	(	PUNCT
agb-422	79	6	2020	2020	NUM
agb-422	79	7	)	)	PUNCT
agb-422	79	8	provide	provide	VERB
agb-422	79	9	empirical	empirical	ADJ
agb-422	79	10	support	support	NOUN
agb-422	79	11	for	for	ADP
agb-422	79	12	the	the	DET
agb-422	79	13	argument	argument	NOUN
agb-422	79	14	that	that	SCONJ
agb-422	79	15	strong	strong	ADJ
agb-422	79	16	governance	governance	NOUN
agb-422	79	17	structures	structure	NOUN
agb-422	79	18	and	and	CCONJ
agb-422	79	19	corporate	corporate	ADJ
agb-422	79	20	transparency	transparency	NOUN
agb-422	79	21	significantly	significantly	ADV
agb-422	79	22	enhance	enhance	VERB
agb-422	79	23	the	the	DET
agb-422	79	24	provision	provision	NOUN
agb-422	79	25	of	of	ADP
agb-422	79	26	agricultural	agricultural	ADJ
agb-422	79	27	credit	credit	NOUN
agb-422	79	28	in	in	ADP
agb-422	79	29	developing	develop	VERB
agb-422	79	30	economies	economy	NOUN
agb-422	79	31	such	such	ADJ
agb-422	79	32	as	as	ADP
agb-422	79	33	bangladesh	bangladesh	NOUN
agb-422	79	34	.	.	PUNCT
agb-422	80	1	their	their	PRON
agb-422	80	2	analysis	analysis	NOUN
agb-422	80	3	highlights	highlight	NOUN
agb-422	80	4	several	several	ADJ
agb-422	80	5	governance	governance	NOUN
agb-422	80	6	attributes	attribute	NOUN
agb-422	80	7	—	—	PUNCT
agb-422	80	8	including	include	VERB
agb-422	80	9	board	board	NOUN
agb-422	80	10	independence	independence	NOUN
agb-422	80	11	,	,	PUNCT
agb-422	80	12	board	board	NOUN
agb-422	80	13	size	size	NOUN
agb-422	80	14	,	,	PUNCT
agb-422	80	15	and	and	CCONJ
agb-422	80	16	ownership	ownership	NOUN
agb-422	80	17	concentration	concentration	NOUN
agb-422	80	18	—	—	PUNCT
agb-422	80	19	as	as	ADP
agb-422	80	20	critical	critical	ADJ
agb-422	80	21	determinants	determinant	NOUN
agb-422	80	22	of	of	ADP
agb-422	80	23	financial	financial	ADJ
agb-422	80	24	institutions	institution	NOUN
agb-422	80	25	’	'	PUNCT
agb-422	80	26	capacity	capacity	NOUN
agb-422	80	27	to	to	PART
agb-422	80	28	extend	extend	VERB
agb-422	80	29	credit	credit	NOUN
agb-422	80	30	to	to	ADP
agb-422	80	31	the	the	DET
agb-422	80	32	afs	afs	NOUN
agb-422	80	33	.	.	PUNCT
agb-422	81	1	these	these	DET
agb-422	81	2	findings	finding	NOUN
agb-422	81	3	suggest	suggest	VERB
agb-422	81	4	a	a	DET
agb-422	81	5	synergistic	synergistic	ADJ
agb-422	81	6	relationship	relationship	NOUN
agb-422	81	7	wherein	wherein	ADJ
agb-422	81	8	effective	effective	ADJ
agb-422	81	9	cgms	cgm	NOUN
agb-422	81	10	,	,	PUNCT
agb-422	81	11	when	when	SCONJ
agb-422	81	12	reinforced	reinforce	VERB
agb-422	81	13	by	by	ADP
agb-422	81	14	financial	financial	ADJ
agb-422	81	15	reporting	reporting	NOUN
agb-422	81	16	under	under	ADP
agb-422	81	17	ifrs	ifrs	PROPN
agb-422	81	18	,	,	PUNCT
agb-422	81	19	contribute	contribute	VERB
agb-422	81	20	to	to	ADP
agb-422	81	21	improved	improve	VERB
agb-422	81	22	risk	risk	NOUN
agb-422	81	23	perception	perception	NOUN
agb-422	81	24	and	and	CCONJ
agb-422	81	25	institutional	institutional	ADJ
agb-422	81	26	credibility	credibility	NOUN
agb-422	81	27	.	.	PUNCT
agb-422	82	1	such	such	DET
agb-422	82	2	an	an	DET
agb-422	82	3	integrated	integrate	VERB
agb-422	82	4	framework	framework	NOUN
agb-422	82	5	is	be	AUX
agb-422	82	6	particularly	particularly	ADV
agb-422	82	7	relevant	relevant	ADJ
agb-422	82	8	to	to	ADP
agb-422	82	9	iraq	iraq	PROPN
agb-422	82	10	,	,	PUNCT
agb-422	82	11	where	where	SCONJ
agb-422	82	12	agricultural	agricultural	ADJ
agb-422	82	13	financing	financing	NOUN
agb-422	82	14	remains	remain	VERB
agb-422	82	15	markedly	markedly	ADV
agb-422	82	16	inadequate	inadequate	ADJ
agb-422	82	17	.	.	PUNCT
agb-422	83	1	while	while	SCONJ
agb-422	83	2	both	both	DET
agb-422	83	3	cgms	cgm	NOUN
agb-422	83	4	and	and	CCONJ
agb-422	83	5	ifrs	ifrs	PROPN
agb-422	83	6	independently	independently	ADV
agb-422	83	7	influence	influence	VERB
agb-422	83	8	cr	cr	ADP
agb-422	83	9	,	,	PUNCT
agb-422	83	10	their	their	PRON
agb-422	83	11	combined	combined	ADJ
agb-422	83	12	effect	effect	NOUN
agb-422	83	13	may	may	AUX
agb-422	83	14	be	be	AUX
agb-422	83	15	more	more	ADV
agb-422	83	16	substantial	substantial	ADJ
agb-422	83	17	,	,	PUNCT
agb-422	83	18	especially	especially	ADV
agb-422	83	19	in	in	ADP
agb-422	83	20	contexts	context	NOUN
agb-422	83	21	where	where	SCONJ
agb-422	83	22	governance	governance	NOUN
agb-422	83	23	functions	function	NOUN
agb-422	83	24	as	as	ADP
agb-422	83	25	a	a	DET
agb-422	83	26	mediating	mediate	VERB
agb-422	83	27	mechanism	mechanism	NOUN
agb-422	83	28	.	.	PUNCT
agb-422	84	1	therefore	therefore	ADV
agb-422	84	2	,	,	PUNCT
agb-422	84	3	the	the	DET
agb-422	84	4	implementation	implementation	NOUN
agb-422	84	5	of	of	ADP
agb-422	84	6	these	these	DET
agb-422	84	7	frameworks	framework	NOUN
agb-422	84	8	within	within	ADP
agb-422	84	9	the	the	DET
agb-422	84	10	iraqi	iraqi	ADJ
agb-422	84	11	rural	rural	ADJ
agb-422	84	12	banking	banking	NOUN
agb-422	84	13	sector	sector	NOUN
agb-422	84	14	may	may	AUX
agb-422	84	15	facilitate	facilitate	VERB
agb-422	84	16	more	more	ADV
agb-422	84	17	effective	effective	ADJ
agb-422	84	18	capital	capital	NOUN
agb-422	84	19	allocation	allocation	NOUN
agb-422	84	20	to	to	ADP
agb-422	84	21	the	the	DET
agb-422	84	22	afs	afs	NOUN
agb-422	84	23	and	and	CCONJ
agb-422	84	24	support	support	VERB
agb-422	84	25	broader	broad	ADJ
agb-422	84	26	financial	financial	ADJ
agb-422	84	27	system	system	NOUN
agb-422	84	28	efficiency	efficiency	NOUN
agb-422	84	29	.	.	PUNCT
agb-422	85	1	based	base	VERB
agb-422	85	2	on	on	ADP
agb-422	85	3	this	this	DET
agb-422	85	4	rationale	rationale	NOUN
agb-422	85	5	,	,	PUNCT
agb-422	85	6	the	the	DET
agb-422	85	7	following	follow	VERB
agb-422	85	8	mediating	mediate	VERB
agb-422	85	9	hypothesis	hypothesis	NOUN
agb-422	85	10	is	be	AUX
agb-422	85	11	proposed	propose	VERB
agb-422	85	12	;	;	PUNCT
agb-422	85	13	h3	h3	NOUN
agb-422	85	14	:	:	PUNCT
agb-422	85	15	the	the	DET
agb-422	85	16	effect	effect	NOUN
agb-422	85	17	of	of	ADP
agb-422	85	18	the	the	DET
agb-422	85	19	adoption	adoption	NOUN
agb-422	85	20	of	of	ADP
agb-422	85	21	ifrs	ifrs	PROPN
agb-422	85	22	on	on	ADP
agb-422	85	23	cr	cr	PROPN
agb-422	85	24	of	of	ADP
agb-422	85	25	iraqi	iraqi	ADJ
agb-422	85	26	banks	bank	NOUN
agb-422	85	27	is	be	AUX
agb-422	85	28	mediated	mediate	VERB
agb-422	85	29	by	by	ADP
agb-422	85	30	cgms	cgm	NOUN
agb-422	85	31	.	.	PUNCT
agb-422	86	1	empirical	empirical	ADJ
agb-422	86	2	evidence	evidence	NOUN
agb-422	86	3	on	on	ADP
agb-422	86	4	ifrs	ifrs	NOUN
agb-422	86	5	and	and	CCONJ
agb-422	86	6	credit	credit	NOUN
agb-422	86	7	rating	rating	NOUN
agb-422	86	8	a	a	DET
agb-422	86	9	considerable	considerable	ADJ
agb-422	86	10	body	body	NOUN
agb-422	86	11	of	of	ADP
agb-422	86	12	empirical	empirical	ADJ
agb-422	86	13	research	research	NOUN
agb-422	86	14	has	have	AUX
agb-422	86	15	examined	examine	VERB
agb-422	86	16	the	the	DET
agb-422	86	17	influence	influence	NOUN
agb-422	86	18	of	of	ADP
agb-422	86	19	ifrs	ifrs	ADJ
agb-422	86	20	adoption	adoption	NOUN
agb-422	86	21	on	on	ADP
agb-422	86	22	cr	cr	NOUN
agb-422	86	23	and	and	CCONJ
agb-422	86	24	risk	risk	NOUN
agb-422	86	25	performance	performance	NOUN
agb-422	86	26	.	.	PUNCT
agb-422	87	1	bhat	bhat	PROPN
agb-422	87	2	,	,	PUNCT
agb-422	87	3	callen	callen	PROPN
agb-422	87	4	,	,	PUNCT
agb-422	87	5	&	&	CCONJ
agb-422	87	6	segal	segal	PROPN
agb-422	87	7	(	(	PUNCT
agb-422	87	8	2014	2014	NUM
agb-422	87	9	)	)	PUNCT
agb-422	87	10	,	,	PUNCT
agb-422	87	11	in	in	ADP
agb-422	87	12	a	a	DET
agb-422	87	13	comparative	comparative	ADJ
agb-422	87	14	study	study	NOUN
agb-422	87	15	of	of	ADP
agb-422	87	16	211	211	NUM
agb-422	87	17	firms	firm	NOUN
agb-422	87	18	across	across	ADP
agb-422	87	19	17	17	NUM
agb-422	87	20	countries	country	NOUN
agb-422	87	21	,	,	PUNCT
agb-422	87	22	found	find	VERB
agb-422	87	23	that	that	SCONJ
agb-422	87	24	while	while	SCONJ
agb-422	87	25	ifrs	ifrs	ADJ
agb-422	87	26	adoption	adoption	NOUN
agb-422	87	27	improved	improve	VERB
agb-422	87	28	financial	financial	ADJ
agb-422	87	29	transparency	transparency	NOUN
agb-422	87	30	,	,	PUNCT
agb-422	87	31	it	it	PRON
agb-422	87	32	did	do	AUX
agb-422	87	33	not	not	PART
agb-422	87	34	result	result	VERB
agb-422	87	35	in	in	ADP
agb-422	87	36	substantive	substantive	ADJ
agb-422	87	37	changes	change	NOUN
agb-422	87	38	in	in	ADP
agb-422	87	39	credit	credit	NOUN
agb-422	87	40	risk	risk	NOUN
agb-422	87	41	indicators	indicator	NOUN
agb-422	87	42	,	,	PUNCT
agb-422	87	43	leverage	leverage	NOUN
agb-422	87	44	,	,	PUNCT
agb-422	87	45	or	or	CCONJ
agb-422	87	46	profitability	profitability	NOUN
agb-422	87	47	.	.	PUNCT
agb-422	88	1	their	their	PRON
agb-422	88	2	findings	finding	NOUN
agb-422	88	3	also	also	ADV
agb-422	88	4	underscored	underscore	VERB
agb-422	88	5	the	the	DET
agb-422	88	6	importance	importance	NOUN
agb-422	88	7	of	of	ADP
agb-422	88	8	contextual	contextual	ADJ
agb-422	88	9	variables	variable	NOUN
agb-422	88	10	,	,	PUNCT
agb-422	88	11	such	such	ADJ
agb-422	88	12	as	as	ADP
agb-422	88	13	institutional	institutional	ADJ
agb-422	88	14	enforcement	enforcement	NOUN
agb-422	88	15	quality	quality	NOUN
agb-422	88	16	,	,	PUNCT
agb-422	88	17	in	in	ADP
agb-422	88	18	shaping	shape	VERB
agb-422	88	19	the	the	DET
agb-422	88	20	effectiveness	effectiveness	NOUN
agb-422	88	21	of	of	ADP
agb-422	88	22	ifrs	ifrs	ADJ
agb-422	88	23	implementation	implementation	NOUN
agb-422	88	24	.	.	PUNCT
agb-422	89	1	this	this	DET
agb-422	89	2	context	context	NOUN
agb-422	89	3	-	-	PUNCT
agb-422	89	4	dependent	dependent	ADJ
agb-422	89	5	interpretation	interpretation	NOUN
agb-422	89	6	is	be	AUX
agb-422	89	7	echoed	echo	VERB
agb-422	89	8	by	by	ADP
agb-422	89	9	daskalopoulos	daskalopoulos	PROPN
agb-422	89	10	et	et	PROPN
agb-422	89	11	al	al	PROPN
agb-422	89	12	.	.	PUNCT
agb-422	90	1	(	(	PUNCT
agb-422	90	2	2016	2016	NUM
agb-422	90	3	)	)	PUNCT
agb-422	90	4	,	,	PUNCT
agb-422	90	5	who	who	PRON
agb-422	90	6	noted	note	VERB
agb-422	90	7	that	that	SCONJ
agb-422	90	8	cr	cr	PROPN
agb-422	90	9	agencies	agency	NOUN
agb-422	90	10	in	in	ADP
agb-422	90	11	more	more	ADV
agb-422	90	12	developed	develop	VERB
agb-422	90	13	economies	economy	NOUN
agb-422	90	14	tend	tend	VERB
agb-422	90	15	to	to	PART
agb-422	90	16	interpret	interpret	VERB
agb-422	90	17	ifrs	ifrs	NOUN
agb-422	90	18	compliance	compliance	NOUN
agb-422	90	19	as	as	ADP
agb-422	90	20	a	a	DET
agb-422	90	21	positive	positive	ADJ
agb-422	90	22	signal	signal	NOUN
agb-422	90	23	of	of	ADP
agb-422	90	24	a	a	DET
agb-422	90	25	firm	firm	NOUN
agb-422	90	26	's	's	PART
agb-422	90	27	commitment	commitment	NOUN
agb-422	90	28	to	to	ADP
agb-422	90	29	transparency	transparency	NOUN
agb-422	90	30	and	and	CCONJ
agb-422	90	31	sound	sound	NOUN
agb-422	90	32	governance	governance	NOUN
agb-422	90	33	,	,	PUNCT
agb-422	90	34	particularly	particularly	ADV
agb-422	90	35	in	in	ADP
agb-422	90	36	environments	environment	NOUN
agb-422	90	37	with	with	ADP
agb-422	90	38	weaker	weak	ADJ
agb-422	90	39	institutional	institutional	ADJ
agb-422	90	40	frameworks	framework	NOUN
agb-422	90	41	.	.	PUNCT
agb-422	91	1	lejard	lejard	ADJ
agb-422	91	2	,	,	PUNCT
agb-422	91	3	paget	paget	PROPN
agb-422	91	4	-	-	PUNCT
agb-422	91	5	blanc	blanc	NOUN
agb-422	91	6	,	,	PUNCT
agb-422	91	7	&	&	CCONJ
agb-422	91	8	casta	casta	PROPN
agb-422	91	9	(	(	PUNCT
agb-422	91	10	2021	2021	NUM
agb-422	91	11	)	)	PUNCT
agb-422	91	12	observed	observe	VERB
agb-422	91	13	that	that	SCONJ
agb-422	91	14	ifrs	ifrs	PROPN
agb-422	91	15	9	9	NUM
agb-422	91	16	introduced	introduce	VERB
agb-422	91	17	greater	great	ADJ
agb-422	91	18	variability	variability	NOUN
agb-422	91	19	in	in	ADP
agb-422	91	20	provisioning	provision	VERB
agb-422	91	21	practices	practice	NOUN
agb-422	91	22	across	across	ADP
agb-422	91	23	banks	bank	NOUN
agb-422	91	24	,	,	PUNCT
agb-422	91	25	reflecting	reflect	VERB
agb-422	91	26	a	a	DET
agb-422	91	27	paradigm	paradigm	NOUN
agb-422	91	28	shift	shift	NOUN
agb-422	91	29	in	in	ADP
agb-422	91	30	the	the	DET
agb-422	91	31	measurement	measurement	NOUN
agb-422	91	32	and	and	CCONJ
agb-422	91	33	management	management	NOUN
agb-422	91	34	of	of	ADP
agb-422	91	35	credit	credit	NOUN
agb-422	91	36	risk	risk	NOUN
agb-422	91	37	.	.	PUNCT
agb-422	92	1	this	this	DET
agb-422	92	2	evolution	evolution	NOUN
agb-422	92	3	is	be	AUX
agb-422	92	4	particularly	particularly	ADV
agb-422	92	5	pertinent	pertinent	ADJ
agb-422	92	6	to	to	ADP
agb-422	92	7	the	the	DET
agb-422	92	8	afs	afs	NOUN
agb-422	92	9	,	,	PUNCT
agb-422	92	10	where	where	SCONJ
agb-422	92	11	asset	asset	NOUN
agb-422	92	12	valuation	valuation	NOUN
agb-422	92	13	and	and	CCONJ
agb-422	92	14	provisioning	provisioning	NOUN
agb-422	92	15	may	may	AUX
agb-422	92	16	be	be	AUX
agb-422	92	17	less	less	ADV
agb-422	92	18	transparent	transparent	ADJ
agb-422	92	19	due	due	ADJ
agb-422	92	20	to	to	ADP
agb-422	92	21	seasonal	seasonal	ADJ
agb-422	92	22	and	and	CCONJ
agb-422	92	23	market	market	NOUN
agb-422	92	24	-	-	PUNCT
agb-422	92	25	driven	drive	VERB
agb-422	92	26	uncertainties	uncertainty	NOUN
agb-422	92	27	.	.	PUNCT
agb-422	93	1	similarly	similarly	ADV
agb-422	93	2	,	,	PUNCT
agb-422	93	3	brito	brito	PROPN
agb-422	93	4	&	&	CCONJ
agb-422	93	5	júdice	júdice	PROPN
agb-422	93	6	(	(	PUNCT
agb-422	93	7	2023	2023	NUM
agb-422	93	8	)	)	PUNCT
agb-422	93	9	concluded	conclude	VERB
agb-422	93	10	that	that	SCONJ
agb-422	93	11	the	the	DET
agb-422	93	12	expected	expect	VERB
agb-422	93	13	credit	credit	NOUN
agb-422	93	14	loss	loss	NOUN
agb-422	93	15	model	model	NOUN
agb-422	93	16	under	under	ADP
agb-422	93	17	ifrs	ifrs	PROPN
agb-422	93	18	9	9	NUM
agb-422	93	19	supports	support	VERB
agb-422	93	20	the	the	DET
agb-422	93	21	development	development	NOUN
agb-422	93	22	of	of	ADP
agb-422	93	23	more	more	ADV
agb-422	93	24	resilient	resilient	ADJ
agb-422	93	25	and	and	CCONJ
agb-422	93	26	lower	low	ADJ
agb-422	93	27	-	-	PUNCT
agb-422	93	28	risk	risk	NOUN
agb-422	93	29	credit	credit	NOUN
agb-422	93	30	portfolios	portfolio	NOUN
agb-422	93	31	compared	compare	VERB
agb-422	93	32	to	to	ADP
agb-422	93	33	prior	prior	ADJ
agb-422	93	34	standards	standard	NOUN
agb-422	93	35	such	such	ADJ
agb-422	93	36	as	as	ADP
agb-422	93	37	ias	ias	PROPN
agb-422	93	38	39	39	NUM
agb-422	93	39	.	.	PUNCT
agb-422	94	1	their	their	PRON
agb-422	94	2	findings	finding	NOUN
agb-422	94	3	suggest	suggest	VERB
agb-422	94	4	that	that	SCONJ
agb-422	94	5	banks	bank	NOUN
agb-422	94	6	adhering	adhere	VERB
agb-422	94	7	to	to	ADP
agb-422	94	8	ifrs	ifrs	PROPN
agb-422	94	9	are	be	AUX
agb-422	94	10	better	well	ADV
agb-422	94	11	positioned	position	VERB
agb-422	94	12	to	to	PART
agb-422	94	13	detect	detect	VERB
agb-422	94	14	and	and	CCONJ
agb-422	94	15	quantify	quantify	VERB
agb-422	94	16	credit	credit	NOUN
agb-422	94	17	risk	risk	NOUN
agb-422	94	18	at	at	ADP
agb-422	94	19	earlier	early	ADJ
agb-422	94	20	stages	stage	NOUN
agb-422	94	21	.	.	PUNCT
agb-422	95	1	further	far	ADV
agb-422	95	2	,	,	PUNCT
agb-422	95	3	ferreira	ferreira	PROPN
agb-422	95	4	,	,	PUNCT
agb-422	95	5	barros	barros	PROPN
agb-422	95	6	,	,	PUNCT
agb-422	95	7	&	&	CCONJ
agb-422	95	8	pimentel	pimentel	PROPN
agb-422	95	9	(	(	PUNCT
agb-422	95	10	2024	2024	NUM
agb-422	95	11	)	)	PUNCT
agb-422	95	12	demonstrated	demonstrate	VERB
agb-422	95	13	that	that	SCONJ
agb-422	95	14	the	the	DET
agb-422	95	15	adoption	adoption	NOUN
agb-422	95	16	of	of	ADP
agb-422	95	17	ifrs	ifrs	PROPN
agb-422	95	18	significantly	significantly	ADV
agb-422	95	19	enhances	enhance	VERB
agb-422	95	20	the	the	DET
agb-422	95	21	explanatory	explanatory	ADJ
agb-422	95	22	capacity	capacity	NOUN
agb-422	95	23	of	of	ADP
agb-422	95	24	financial	financial	ADJ
agb-422	95	25	disclosures	disclosure	NOUN
agb-422	95	26	concerning	concern	VERB
agb-422	95	27	cr	cr	NUM
agb-422	95	28	,	,	PUNCT
agb-422	95	29	particularly	particularly	ADV
agb-422	95	30	when	when	SCONJ
agb-422	95	31	accompanied	accompany	VERB
agb-422	95	32	by	by	ADP
agb-422	95	33	strong	strong	ADJ
agb-422	95	34	cgms	cgm	NOUN
agb-422	95	35	.	.	PUNCT
agb-422	96	1	this	this	DET
agb-422	96	2	interaction	interaction	NOUN
agb-422	96	3	effect	effect	NOUN
agb-422	96	4	highlights	highlight	VERB
agb-422	96	5	the	the	DET
agb-422	96	6	necessity	necessity	NOUN
agb-422	96	7	of	of	ADP
agb-422	96	8	integrating	integrate	VERB
agb-422	96	9	ifrs	ifrs	ADJ
agb-422	96	10	adoption	adoption	NOUN
agb-422	96	11	with	with	ADP
agb-422	96	12	governance	governance	NOUN
agb-422	96	13	reforms	reform	NOUN
agb-422	96	14	to	to	PART
agb-422	96	15	reinforce	reinforce	VERB
agb-422	96	16	institutional	institutional	ADJ
agb-422	96	17	creditworthiness	creditworthiness	NOUN
agb-422	96	18	.	.	PUNCT
agb-422	97	1	supporting	support	VERB
agb-422	97	2	this	this	DET
agb-422	97	3	view	view	NOUN
agb-422	97	4	,	,	PUNCT
agb-422	97	5	bertoni	bertoni	PROPN
agb-422	97	6	,	,	PUNCT
agb-422	97	7	candio	candio	NOUN
agb-422	97	8	,	,	PUNCT
agb-422	97	9	&	&	CCONJ
agb-422	97	10	pediroda	pediroda	PROPN
agb-422	97	11	(	(	PUNCT
agb-422	97	12	2024	2024	NUM
agb-422	97	13	)	)	PUNCT
agb-422	97	14	assessed	assess	VERB
agb-422	97	15	the	the	DET
agb-422	97	16	effects	effect	NOUN
agb-422	97	17	of	of	ADP
agb-422	97	18	earnings	earning	NOUN
agb-422	97	19	management	management	NOUN
agb-422	97	20	and	and	CCONJ
agb-422	97	21	voluntary	voluntary	ADJ
agb-422	97	22	ifrs	ifrs	NOUN
agb-422	97	23	adoption	adoption	NOUN
agb-422	97	24	on	on	ADP
agb-422	97	25	cr	cr	PROPN
agb-422	97	26	in	in	ADP
agb-422	97	27	the	the	DET
agb-422	97	28	italian	italian	ADJ
agb-422	97	29	context	context	NOUN
agb-422	97	30	.	.	PUNCT
agb-422	98	1	their	their	PRON
agb-422	98	2	study	study	NOUN
agb-422	98	3	revealed	reveal	VERB
agb-422	98	4	that	that	SCONJ
agb-422	98	5	,	,	PUNCT
agb-422	98	6	although	although	SCONJ
agb-422	98	7	earnings	earning	NOUN
agb-422	98	8	manipulation	manipulation	NOUN
agb-422	98	9	temporarily	temporarily	ADV
agb-422	98	10	inflated	inflate	VERB
agb-422	98	11	cr	cr	PRON
agb-422	98	12	,	,	PUNCT
agb-422	98	13	voluntary	voluntary	ADJ
agb-422	98	14	ifrs	ifrs	NOUN
agb-422	98	15	adoption	adoption	NOUN
agb-422	98	16	negatively	negatively	ADV
agb-422	98	17	affected	affect	VERB
agb-422	98	18	ratings	rating	NOUN
agb-422	98	19	due	due	ADJ
agb-422	98	20	to	to	ADP
agb-422	98	21	reduced	reduce	VERB
agb-422	98	22	opportunities	opportunity	NOUN
agb-422	98	23	for	for	ADP
agb-422	98	24	financial	financial	ADJ
agb-422	98	25	misrepresentation	misrepresentation	NOUN
agb-422	98	26	.	.	PUNCT
agb-422	99	1	these	these	DET
agb-422	99	2	findings	finding	NOUN
agb-422	99	3	reinforce	reinforce	VERB
agb-422	99	4	the	the	DET
agb-422	99	5	need	need	NOUN
agb-422	99	6	for	for	ADP
agb-422	99	7	robust	robust	ADJ
agb-422	99	8	cgms	cgms	NOUN
agb-422	99	9	to	to	PART
agb-422	99	10	ensure	ensure	VERB
agb-422	99	11	that	that	SCONJ
agb-422	99	12	ifrs	ifrs	NOUN
agb-422	99	13	-	-	PUNCT
agb-422	99	14	based	base	VERB
agb-422	99	15	transparency	transparency	NOUN
agb-422	99	16	is	be	AUX
agb-422	99	17	substantive	substantive	ADJ
agb-422	99	18	rather	rather	ADV
agb-422	99	19	than	than	ADP
agb-422	99	20	superficial	superficial	ADJ
agb-422	99	21	.	.	PUNCT
agb-422	100	1	lastly	lastly	ADV
agb-422	100	2	,	,	PUNCT
agb-422	100	3	jakubik	jakubik	PROPN
agb-422	100	4	&	&	CCONJ
agb-422	100	5	teleu	teleu	PROPN
agb-422	100	6	(	(	PUNCT
agb-422	100	7	2025	2025	NUM
agb-422	100	8	)	)	PUNCT
agb-422	100	9	assessed	assess	VERB
agb-422	100	10	the	the	DET
agb-422	100	11	application	application	NOUN
agb-422	100	12	of	of	ADP
agb-422	100	13	ifrs	ifrs	PROPN
agb-422	100	14	9	9	NUM
agb-422	100	15	under	under	ADP
agb-422	100	16	crisis	crisis	NOUN
agb-422	100	17	conditions	condition	NOUN
agb-422	100	18	,	,	PUNCT
agb-422	100	19	such	such	ADJ
agb-422	100	20	as	as	ADP
agb-422	100	21	the	the	DET
agb-422	100	22	covid-19	covid-19	PROPN
agb-422	100	23	pandemic	pandemic	NOUN
agb-422	100	24	,	,	PUNCT
agb-422	100	25	and	and	CCONJ
agb-422	100	26	concluded	conclude	VERB
agb-422	100	27	that	that	SCONJ
agb-422	100	28	banks	bank	NOUN
agb-422	100	29	adhering	adhere	VERB
agb-422	100	30	to	to	ADP
agb-422	100	31	ifrs	ifrs	PROPN
agb-422	100	32	demonstrated	demonstrate	VERB
agb-422	100	33	more	more	ADV
agb-422	100	34	strategic	strategic	ADJ
agb-422	100	35	and	and	CCONJ
agb-422	100	36	resilient	resilient	ADJ
agb-422	100	37	approaches	approach	NOUN
agb-422	100	38	to	to	PART
agb-422	100	39	risk	risk	NOUN
agb-422	100	40	management	management	NOUN
agb-422	100	41	.	.	PUNCT
agb-422	101	1	collectively	collectively	ADV
agb-422	101	2	,	,	PUNCT
agb-422	101	3	this	this	DET
agb-422	101	4	evidence	evidence	NOUN
agb-422	101	5	affirms	affirm	VERB
agb-422	101	6	the	the	DET
agb-422	101	7	potential	potential	NOUN
agb-422	101	8	of	of	ADP
agb-422	101	9	ifrs	ifrs	NOUN
agb-422	101	10	,	,	PUNCT
agb-422	101	11	particularly	particularly	ADV
agb-422	101	12	when	when	SCONJ
agb-422	101	13	supported	support	VERB
agb-422	101	14	by	by	ADP
agb-422	101	15	strong	strong	ADJ
agb-422	101	16	cgms	cgm	NOUN
agb-422	101	17	,	,	PUNCT
agb-422	101	18	to	to	PART
agb-422	101	19	enhance	enhance	VERB
agb-422	101	20	the	the	DET
agb-422	101	21	credibility	credibility	NOUN
agb-422	101	22	and	and	CCONJ
agb-422	101	23	resilience	resilience	NOUN
agb-422	101	24	of	of	ADP
agb-422	101	25	credit	credit	NOUN
agb-422	101	26	systems	system	NOUN
agb-422	101	27	.	.	PUNCT
agb-422	102	1	corporate	corporate	ADJ
agb-422	102	2	governance	governance	NOUN
agb-422	102	3	mechanisms	mechanism	NOUN
agb-422	102	4	and	and	CCONJ
agb-422	102	5	credit	credit	NOUN
agb-422	102	6	rating	rating	NOUN
agb-422	102	7	the	the	DET
agb-422	102	8	empirical	empirical	ADJ
agb-422	102	9	findings	finding	NOUN
agb-422	102	10	concerning	concern	VERB
agb-422	102	11	the	the	DET
agb-422	102	12	relationship	relationship	NOUN
agb-422	102	13	between	between	ADP
agb-422	102	14	cgms	cgms	NOUN
agb-422	102	15	and	and	CCONJ
agb-422	102	16	cr	cr	NOUN
agb-422	102	17	remain	remain	AUX
agb-422	102	18	largely	largely	ADV
agb-422	102	19	inconclusive	inconclusive	ADJ
agb-422	102	20	,	,	PUNCT
agb-422	102	21	often	often	ADV
agb-422	102	22	shaped	shape	VERB
agb-422	102	23	by	by	ADP
agb-422	102	24	contextual	contextual	ADJ
agb-422	102	25	variables	variable	NOUN
agb-422	102	26	such	such	ADJ
agb-422	102	27	as	as	ADP
agb-422	102	28	the	the	DET
agb-422	102	29	strength	strength	NOUN
agb-422	102	30	of	of	ADP
agb-422	102	31	regulatory	regulatory	ADJ
agb-422	102	32	frameworks	framework	NOUN
agb-422	102	33	,	,	PUNCT
agb-422	102	34	levels	level	NOUN
agb-422	102	35	of	of	ADP
agb-422	102	36	institutional	institutional	ADJ
agb-422	102	37	maturity	maturity	NOUN
agb-422	102	38	,	,	PUNCT
agb-422	102	39	and	and	CCONJ
agb-422	102	40	the	the	DET
agb-422	102	41	degree	degree	NOUN
agb-422	102	42	of	of	ADP
agb-422	102	43	market	market	NOUN
agb-422	102	44	transparency	transparency	NOUN
agb-422	102	45	.	.	PUNCT
agb-422	103	1	bhattacharya	bhattacharya	PROPN
agb-422	103	2	&	&	CCONJ
agb-422	103	3	sharma	sharma	PROPN
agb-422	103	4	(	(	PUNCT
agb-422	103	5	2019	2019	NUM
agb-422	103	6	)	)	PUNCT
agb-422	103	7	,	,	PUNCT
agb-422	103	8	examining	examine	VERB
agb-422	103	9	122	122	NUM
agb-422	103	10	indian	indian	ADJ
agb-422	103	11	firms	firm	NOUN
agb-422	103	12	,	,	PUNCT
agb-422	103	13	concluded	conclude	VERB
agb-422	103	14	that	that	SCONJ
agb-422	103	15	while	while	SCONJ
agb-422	103	16	environmental	environmental	ADJ
agb-422	103	17	and	and	CCONJ
agb-422	103	18	social	social	ADJ
agb-422	103	19	dimensions	dimension	NOUN
agb-422	103	20	of	of	ADP
agb-422	103	21	esg	esg	PROPN
agb-422	103	22	performance	performance	NOUN
agb-422	103	23	exhibited	exhibit	VERB
agb-422	103	24	a	a	DET
agb-422	103	25	significant	significant	ADJ
agb-422	103	26	positive	positive	ADJ
agb-422	103	27	association	association	NOUN
agb-422	103	28	with	with	ADP
agb-422	103	29	cr	cr	PROPN
agb-422	103	30	,	,	PUNCT
agb-422	103	31	the	the	DET
agb-422	103	32	governance	governance	NOUN
agb-422	103	33	component	component	NOUN
agb-422	103	34	,	,	PUNCT
agb-422	103	35	although	although	SCONJ
agb-422	103	36	positively	positively	ADV
agb-422	103	37	related	relate	VERB
agb-422	103	38	,	,	PUNCT
agb-422	103	39	was	be	AUX
agb-422	103	40	statistically	statistically	ADV
agb-422	103	41	insignificant	insignificant	ADJ
agb-422	103	42	.	.	PUNCT
agb-422	104	1	their	their	PRON
agb-422	104	2	analysis	analysis	NOUN
agb-422	104	3	also	also	ADV
agb-422	104	4	revealed	reveal	VERB
agb-422	104	5	potential	potential	ADJ
agb-422	104	6	reverse	reverse	ADJ
agb-422	104	7	causality	causality	NOUN
agb-422	104	8	,	,	PUNCT
agb-422	104	9	where	where	SCONJ
agb-422	104	10	firms	firm	NOUN
agb-422	104	11	with	with	ADP
agb-422	104	12	superior	superior	ADJ
agb-422	104	13	cr	cr	NOUN
agb-422	104	14	tended	tend	VERB
agb-422	104	15	to	to	PART
agb-422	104	16	disclose	disclose	VERB
agb-422	104	17	more	more	ADV
agb-422	104	18	extensively	extensively	ADV
agb-422	104	19	on	on	ADP
agb-422	104	20	esg	esg	NOUN
agb-422	104	21	,	,	PUNCT
agb-422	104	22	thereby	thereby	ADV
agb-422	104	23	complicating	complicate	VERB
agb-422	104	24	causal	causal	ADJ
agb-422	104	25	inference	inference	NOUN
agb-422	104	26	.	.	PUNCT
agb-422	105	1	in	in	ADP
agb-422	105	2	the	the	DET
agb-422	105	3	united	united	PROPN
agb-422	105	4	states	states	PROPN
agb-422	105	5	,	,	PUNCT
agb-422	105	6	fernando	fernando	PROPN
agb-422	105	7	,	,	PUNCT
agb-422	105	8	li	li	PROPN
agb-422	105	9	,	,	PUNCT
agb-422	105	10	&	&	CCONJ
agb-422	105	11	hou	hou	PROPN
agb-422	105	12	(	(	PUNCT
agb-422	105	13	2020	2020	NUM
agb-422	105	14	)	)	PUNCT
agb-422	105	15	studied	study	VERB
agb-422	105	16	defaulting	default	VERB
agb-422	105	17	firms	firm	NOUN
agb-422	105	18	and	and	CCONJ
agb-422	105	19	found	find	VERB
agb-422	105	20	that	that	SCONJ
agb-422	105	21	weak	weak	ADJ
agb-422	105	22	governance	governance	NOUN
agb-422	105	23	structures	structure	NOUN
agb-422	105	24	—	—	PUNCT
agb-422	105	25	specifically	specifically	ADV
agb-422	105	26	concentrated	concentrated	ADJ
agb-422	105	27	ownership	ownership	NOUN
agb-422	105	28	and	and	CCONJ
agb-422	105	29	ineffective	ineffective	ADJ
agb-422	105	30	board	board	NOUN
agb-422	105	31	configurations	configuration	NOUN
agb-422	105	32	substantially	substantially	ADV
agb-422	105	33	elevated	elevate	VERB
agb-422	105	34	default	default	NOUN
agb-422	105	35	risk	risk	NOUN
agb-422	105	36	.	.	PUNCT
agb-422	106	1	this	this	DET
agb-422	106	2	insight	insight	NOUN
agb-422	106	3	is	be	AUX
agb-422	106	4	particularly	particularly	ADV
agb-422	106	5	pertinent	pertinent	ADJ
agb-422	106	6	to	to	ADP
agb-422	106	7	agricultural	agricultural	ADJ
agb-422	106	8	banks	bank	NOUN
agb-422	106	9	in	in	ADP
agb-422	106	10	iraq	iraq	PROPN
agb-422	106	11	,	,	PUNCT
agb-422	106	12	where	where	SCONJ
agb-422	106	13	ownership	ownership	NOUN
agb-422	106	14	structures	structure	NOUN
agb-422	106	15	are	be	AUX
agb-422	106	16	frequently	frequently	ADV
agb-422	106	17	characterised	characterise	VERB
agb-422	106	18	by	by	ADP
agb-422	106	19	familial	familial	ADJ
agb-422	106	20	control	control	NOUN
agb-422	106	21	.	.	PUNCT
agb-422	107	1	similarly	similarly	ADV
agb-422	107	2	,	,	PUNCT
agb-422	107	3	ko	ko	PROPN
agb-422	107	4	,	,	PUNCT
agb-422	107	5	lee	lee	PROPN
agb-422	107	6	,	,	PUNCT
agb-422	107	7	&	&	CCONJ
agb-422	107	8	anandarajan	anandarajan	PROPN
agb-422	107	9	(	(	PUNCT
agb-422	107	10	2019	2019	NUM
agb-422	107	11	)	)	PUNCT
agb-422	107	12	reported	report	VERB
agb-422	107	13	that	that	SCONJ
agb-422	107	14	robust	robust	ADJ
agb-422	107	15	cgms	cgm	NOUN
agb-422	107	16	mitigate	mitigate	VERB
agb-422	107	17	operational	operational	ADJ
agb-422	107	18	risks	risk	NOUN
agb-422	107	19	and	and	CCONJ
agb-422	107	20	enhance	enhance	VERB
agb-422	107	21	institutional	institutional	ADJ
agb-422	107	22	performance	performance	NOUN
agb-422	107	23	,	,	PUNCT
agb-422	107	24	attributing	attribute	VERB
agb-422	107	25	cr	cr	ADP
agb-422	107	26	stability	stability	NOUN
agb-422	107	27	to	to	ADP
agb-422	107	28	governance	governance	NOUN
agb-422	107	29	attributes	attribute	NOUN
agb-422	107	30	such	such	ADJ
agb-422	107	31	as	as	ADP
agb-422	107	32	board	board	NOUN
agb-422	107	33	composition	composition	NOUN
agb-422	107	34	,	,	PUNCT
agb-422	107	35	foreign	foreign	ADJ
agb-422	107	36	shareholding	shareholding	NOUN
agb-422	107	37	,	,	PUNCT
agb-422	107	38	and	and	CCONJ
agb-422	107	39	separation	separation	NOUN
agb-422	107	40	of	of	ADP
agb-422	107	41	roles	role	NOUN
agb-422	107	42	between	between	ADP
agb-422	107	43	ceo	ceo	NOUN
agb-422	107	44	and	and	CCONJ
agb-422	107	45	board	board	NOUN
agb-422	107	46	chair	chair	NOUN
agb-422	107	47	.	.	PUNCT
agb-422	108	1	moussa	moussa	PROPN
agb-422	108	2	(	(	PUNCT
agb-422	108	3	2019	2019	NUM
agb-422	108	4	)	)	PUNCT
agb-422	108	5	,	,	PUNCT
agb-422	108	6	focusing	focus	VERB
agb-422	108	7	on	on	ADP
agb-422	108	8	tunisian	tunisian	ADJ
agb-422	108	9	banks	bank	NOUN
agb-422	108	10	,	,	PUNCT
agb-422	108	11	identified	identify	VERB
agb-422	108	12	board	board	NOUN
agb-422	108	13	size	size	NOUN
agb-422	108	14	and	and	CCONJ
agb-422	108	15	gender	gender	NOUN
agb-422	108	16	diversity	diversity	NOUN
agb-422	108	17	as	as	ADP
agb-422	108	18	influential	influential	ADJ
agb-422	108	19	determinants	determinant	NOUN
agb-422	108	20	of	of	ADP
agb-422	108	21	credit	credit	NOUN
agb-422	108	22	quality	quality	NOUN
agb-422	108	23	.	.	PUNCT
agb-422	109	1	larger	large	ADJ
agb-422	109	2	boards	board	NOUN
agb-422	109	3	were	be	AUX
agb-422	109	4	linked	link	VERB
agb-422	109	5	to	to	ADP
agb-422	109	6	higher	high	ADJ
agb-422	109	7	credit	credit	NOUN
agb-422	109	8	risk	risk	NOUN
agb-422	109	9	,	,	PUNCT
agb-422	109	10	whereas	whereas	SCONJ
agb-422	109	11	diverse	diverse	ADJ
agb-422	109	12	boards	board	NOUN
agb-422	109	13	with	with	ADP
agb-422	109	14	distinct	distinct	ADJ
agb-422	109	15	role	role	NOUN
agb-422	109	16	assignments	assignment	NOUN
agb-422	109	17	showed	show	VERB
agb-422	109	18	stronger	strong	ADJ
agb-422	109	19	risk	risk	NOUN
agb-422	109	20	oversight	oversight	NOUN
agb-422	109	21	.	.	PUNCT
agb-422	110	1	agbioforum	agbioforum	NOUN
agb-422	110	2	,	,	PUNCT
agb-422	110	3	27(1	27(1	NUM
agb-422	110	4	)	)	PUNCT
agb-422	110	5	,	,	PUNCT
agb-422	110	6	2025	2025	NUM
agb-422	110	7	|	|	CCONJ
agb-422	110	8	61	61	NUM
agb-422	110	9	thijeel	thijeel	NOUN
agb-422	110	10	et	et	PROPN
agb-422	110	11	al	al	PROPN
agb-422	110	12	—	—	PUNCT
agb-422	110	13	ifrs	ifrs	PROPN
agb-422	110	14	adoption	adoption	NOUN
agb-422	110	15	and	and	CCONJ
agb-422	110	16	credit	credit	NOUN
agb-422	110	17	rating	rating	NOUN
agb-422	110	18	in	in	ADP
agb-422	110	19	iraqi	iraqi	ADJ
agb-422	110	20	banks	bank	NOUN
agb-422	110	21	:	:	PUNCT
agb-422	110	22	the	the	DET
agb-422	110	23	mediating	mediate	VERB
agb-422	110	24	role	role	NOUN
agb-422	110	25	of	of	ADP
agb-422	110	26	governance	governance	NOUN
agb-422	110	27	and	and	CCONJ
agb-422	110	28	implications	implication	NOUN
agb-422	110	29	for	for	ADP
agb-422	110	30	agricultural	agricultural	ADJ
agb-422	110	31	...	...	PUNCT
agb-422	110	32	table	table	NOUN
agb-422	110	33	1	1	NUM
agb-422	110	34	:	:	PUNCT
agb-422	110	35	summary	summary	NOUN
agb-422	110	36	of	of	ADP
agb-422	110	37	studies	study	NOUN
agb-422	110	38	on	on	ADP
agb-422	110	39	relationship	relationship	NOUN
agb-422	110	40	between	between	ADP
agb-422	110	41	ifrs	ifrs	PROPN
agb-422	110	42	and	and	CCONJ
agb-422	110	43	on	on	ADP
agb-422	110	44	credit	credit	NOUN
agb-422	110	45	rating	rating	NOUN
agb-422	110	46	.	.	PUNCT
agb-422	111	1	study	study	NOUN
agb-422	111	2	area	area	NOUN
agb-422	111	3	of	of	ADP
agb-422	111	4	focus	focus	NOUN
agb-422	111	5	region	region	NOUN
agb-422	111	6	/	/	SYM
agb-422	111	7	context	context	NOUN
agb-422	111	8	key	key	ADJ
agb-422	111	9	findings	finding	NOUN
agb-422	111	10	relevance	relevance	NOUN
agb-422	111	11	to	to	ADP
agb-422	111	12	hypotheses	hypothesis	NOUN
agb-422	111	13	(	(	PUNCT
agb-422	111	14	singh	singh	PROPN
agb-422	111	15	&	&	CCONJ
agb-422	111	16	newberry	newberry	PROPN
agb-422	111	17	,	,	PUNCT
agb-422	111	18	2008	2008	NUM
agb-422	111	19	)	)	PUNCT
agb-422	111	20	ifrs	ifrs	NOUN
agb-422	111	21	implementation	implementation	NOUN
agb-422	111	22	in	in	ADP
agb-422	111	23	developing	develop	VERB
agb-422	111	24	nations	nation	NOUN
agb-422	111	25	developing	develop	VERB
agb-422	111	26	countries	country	NOUN
agb-422	111	27	the	the	DET
agb-422	111	28	implementation	implementation	NOUN
agb-422	111	29	of	of	ADP
agb-422	111	30	ifrs	ifrs	PROPN
agb-422	111	31	promotes	promote	VERB
agb-422	111	32	financial	financial	ADJ
agb-422	111	33	transparency	transparency	NOUN
agb-422	111	34	and	and	CCONJ
agb-422	111	35	mitigates	mitigate	VERB
agb-422	111	36	information	information	NOUN
agb-422	111	37	asymmetry	asymmetry	NOUN
agb-422	111	38	within	within	ADP
agb-422	111	39	reporting	reporting	NOUN
agb-422	111	40	systems	system	NOUN
agb-422	111	41	.	.	PUNCT
agb-422	112	1	supports	support	VERB
agb-422	112	2	h1	h1	PROPN
agb-422	112	3	(	(	PUNCT
agb-422	112	4	bhat	bhat	PROPN
agb-422	112	5	et	et	PROPN
agb-422	112	6	al	al	PROPN
agb-422	112	7	.	.	PROPN
agb-422	112	8	,	,	PUNCT
agb-422	112	9	2014	2014	NUM
agb-422	112	10	)	)	PUNCT
agb-422	112	11	ifrs	ifrs	PROPN
agb-422	112	12	&	&	CCONJ
agb-422	112	13	credit	credit	PROPN
agb-422	112	14	risk	risk	NOUN
agb-422	112	15	global	global	ADJ
agb-422	112	16	(	(	PUNCT
agb-422	112	17	17	17	NUM
agb-422	112	18	countries	country	NOUN
agb-422	112	19	)	)	PUNCT
agb-422	112	20	while	while	SCONJ
agb-422	112	21	ifrs	ifrs	NOUN
agb-422	112	22	adoption	adoption	NOUN
agb-422	112	23	enhances	enhance	VERB
agb-422	112	24	the	the	DET
agb-422	112	25	quality	quality	NOUN
agb-422	112	26	of	of	ADP
agb-422	112	27	financial	financial	ADJ
agb-422	112	28	information	information	NOUN
agb-422	112	29	,	,	PUNCT
agb-422	112	30	its	its	PRON
agb-422	112	31	influence	influence	NOUN
agb-422	112	32	on	on	ADP
agb-422	112	33	credit	credit	NOUN
agb-422	112	34	risk	risk	NOUN
agb-422	112	35	assessments	assessment	NOUN
agb-422	112	36	is	be	AUX
agb-422	112	37	not	not	PART
agb-422	112	38	consistently	consistently	ADV
agb-422	112	39	evident	evident	ADJ
agb-422	112	40	.	.	PUNCT
agb-422	113	1	supports	support	VERB
agb-422	113	2	h1	h1	PROPN
agb-422	113	3	(	(	PUNCT
agb-422	113	4	daskalopoulos	daskalopoulos	PROPN
agb-422	113	5	et	et	PROPN
agb-422	113	6	al	al	PROPN
agb-422	113	7	.	.	PROPN
agb-422	113	8	,	,	PUNCT
agb-422	113	9	2016	2016	NUM
agb-422	113	10	)	)	PUNCT
agb-422	113	11	ifrs	ifrs	PROPN
agb-422	113	12	&	&	CCONJ
agb-422	113	13	sovereign	sovereign	ADJ
agb-422	113	14	credit	credit	NOUN
agb-422	113	15	ratings	rating	NOUN
agb-422	113	16	advanced	advanced	ADJ
agb-422	113	17	economies	economy	NOUN
agb-422	113	18	ifrs	ifrs	NOUN
agb-422	113	19	adoption	adoption	NOUN
agb-422	113	20	is	be	AUX
agb-422	113	21	favourably	favourably	ADV
agb-422	113	22	perceived	perceive	VERB
agb-422	113	23	by	by	ADP
agb-422	113	24	credit	credit	NOUN
agb-422	113	25	rating	rating	NOUN
agb-422	113	26	agencies	agency	NOUN
agb-422	113	27	.	.	PUNCT
agb-422	114	1	supports	support	VERB
agb-422	114	2	h1	h1	PROPN
agb-422	114	3	(	(	PUNCT
agb-422	114	4	lejard	lejard	PROPN
agb-422	114	5	et	et	PROPN
agb-422	114	6	al	al	PROPN
agb-422	114	7	.	.	PROPN
agb-422	114	8	,	,	PUNCT
agb-422	114	9	2021	2021	NUM
agb-422	114	10	)	)	PUNCT
agb-422	114	11	ifrs	ifrs	NOUN
agb-422	114	12	9	9	NUM
agb-422	114	13	&	&	CCONJ
agb-422	114	14	provisioning	provisioning	NOUN
agb-422	114	15	practices	practice	NOUN
agb-422	114	16	european	european	PROPN
agb-422	114	17	banks	bank	NOUN
agb-422	114	18	ifrs	ifrs	PROPN
agb-422	114	19	9	9	NUM
agb-422	114	20	introduces	introduce	NOUN
agb-422	114	21	greater	great	ADJ
agb-422	114	22	variability	variability	NOUN
agb-422	114	23	in	in	ADP
agb-422	114	24	bank	bank	NOUN
agb-422	114	25	provisioning	provisioning	NOUN
agb-422	114	26	,	,	PUNCT
agb-422	114	27	thereby	thereby	ADV
agb-422	114	28	affecting	affect	VERB
agb-422	114	29	comparability	comparability	NOUN
agb-422	114	30	across	across	ADP
agb-422	114	31	institutions	institution	NOUN
agb-422	114	32	.	.	PUNCT
agb-422	115	1	supports	support	VERB
agb-422	115	2	h1	h1	PROPN
agb-422	115	3	(	(	PUNCT
agb-422	115	4	brito	brito	PROPN
agb-422	115	5	&	&	CCONJ
agb-422	115	6	júdice	júdice	PROPN
agb-422	115	7	,	,	PUNCT
agb-422	115	8	2023	2023	NUM
agb-422	115	9	)	)	PUNCT
agb-422	115	10	ifrs	ifrs	NOUN
agb-422	115	11	9	9	NUM
agb-422	115	12	&	&	CCONJ
agb-422	115	13	credit	credit	NOUN
agb-422	115	14	portfolio	portfolio	NOUN
agb-422	115	15	quality	quality	PROPN
agb-422	115	16	european	european	ADJ
agb-422	115	17	context	context	NOUN
agb-422	115	18	the	the	DET
agb-422	115	19	expected	expect	VERB
agb-422	115	20	credit	credit	NOUN
agb-422	115	21	loss	loss	NOUN
agb-422	115	22	model	model	NOUN
agb-422	115	23	under	under	ADP
agb-422	115	24	ifrs	ifrs	NOUN
agb-422	115	25	9	9	NUM
agb-422	115	26	enhances	enhance	VERB
agb-422	115	27	the	the	DET
agb-422	115	28	quality	quality	NOUN
agb-422	115	29	of	of	ADP
agb-422	115	30	credit	credit	NOUN
agb-422	115	31	portfolios	portfolio	NOUN
agb-422	115	32	.	.	PUNCT
agb-422	116	1	supports	support	VERB
agb-422	116	2	h1	h1	PROPN
agb-422	116	3	(	(	PUNCT
agb-422	116	4	bertoni	bertoni	PROPN
agb-422	116	5	et	et	PROPN
agb-422	116	6	al	al	PROPN
agb-422	116	7	.	.	PROPN
agb-422	116	8	,	,	PUNCT
agb-422	116	9	2024	2024	NUM
agb-422	116	10	)	)	PUNCT
agb-422	116	11	earnings	earning	NOUN
agb-422	116	12	management	management	NOUN
agb-422	116	13	vs.	vs.	ADP
agb-422	116	14	ifrs	ifrs	PROPN
agb-422	116	15	adoption	adoption	PROPN
agb-422	116	16	italy	italy	PROPN
agb-422	116	17	earnings	earning	NOUN
agb-422	116	18	management	management	NOUN
agb-422	116	19	may	may	AUX
agb-422	116	20	temporarily	temporarily	ADV
agb-422	116	21	enhance	enhance	VERB
agb-422	116	22	cr	cr	ADP
agb-422	116	23	,	,	PUNCT
agb-422	116	24	while	while	SCONJ
agb-422	116	25	ifrs	ifrs	NOUN
agb-422	116	26	reduces	reduce	VERB
agb-422	116	27	artificially	artificially	ADV
agb-422	116	28	inflated	inflate	VERB
agb-422	116	29	earnings	earning	NOUN
agb-422	116	30	.	.	PUNCT
agb-422	117	1	supports	support	VERB
agb-422	117	2	h1	h1	PROPN
agb-422	117	3	(	(	PUNCT
agb-422	117	4	jakubik	jakubik	PROPN
agb-422	117	5	&	&	CCONJ
agb-422	117	6	teleu	teleu	NOUN
agb-422	117	7	,	,	PUNCT
agb-422	117	8	2025	2025	NUM
agb-422	117	9	)	)	PUNCT
agb-422	117	10	ifrs	ifrs	NOUN
agb-422	117	11	9	9	NUM
agb-422	117	12	during	during	ADP
agb-422	117	13	financial	financial	ADJ
agb-422	117	14	crises	crisis	NOUN
agb-422	117	15	malta	malta	PROPN
agb-422	117	16	ifrs	ifrs	PROPN
agb-422	117	17	9	9	NUM
agb-422	117	18	serves	serve	VERB
agb-422	117	19	a	a	DET
agb-422	117	20	critical	critical	ADJ
agb-422	117	21	function	function	NOUN
agb-422	117	22	in	in	ADP
agb-422	117	23	assessing	assess	VERB
agb-422	117	24	credit	credit	NOUN
agb-422	117	25	risk	risk	NOUN
agb-422	117	26	during	during	ADP
agb-422	117	27	financial	financial	ADJ
agb-422	117	28	crises	crisis	NOUN
agb-422	117	29	.	.	PUNCT
agb-422	118	1	supports	support	VERB
agb-422	118	2	h1	h1	PROPN
agb-422	118	3	(	(	PUNCT
agb-422	118	4	haddad	haddad	PROPN
agb-422	118	5	et	et	PROPN
agb-422	118	6	al	al	PROPN
agb-422	118	7	.	.	PROPN
agb-422	118	8	,	,	PUNCT
agb-422	118	9	2017	2017	NUM
agb-422	118	10	)	)	PUNCT
agb-422	118	11	accounting	accounting	NOUN
agb-422	118	12	law	law	PROPN
agb-422	118	13	&	&	CCONJ
agb-422	118	14	governance	governance	NOUN
agb-422	118	15	codes	code	NOUN
agb-422	118	16	jordan	jordan	PROPN
agb-422	118	17	governance	governance	PROPN
agb-422	118	18	codes	code	NOUN
agb-422	118	19	and	and	CCONJ
agb-422	118	20	accounting	accounting	NOUN
agb-422	118	21	legislation	legislation	NOUN
agb-422	118	22	improve	improve	VERB
agb-422	118	23	disclosure	disclosure	NOUN
agb-422	118	24	standards	standard	NOUN
agb-422	118	25	and	and	CCONJ
agb-422	118	26	market	market	NOUN
agb-422	118	27	confidence	confidence	NOUN
agb-422	118	28	.	.	PUNCT
agb-422	119	1	supports	support	VERB
agb-422	119	2	h1	h1	PROPN
agb-422	119	3	,	,	PUNCT
agb-422	119	4	h2	h2	PROPN
agb-422	119	5	(	(	PUNCT
agb-422	119	6	shoman	shoman	NOUN
agb-422	119	7	,	,	PUNCT
agb-422	119	8	2023	2023	NUM
agb-422	119	9	)	)	PUNCT
agb-422	119	10	ifrs	ifrs	PROPN
agb-422	119	11	&	&	CCONJ
agb-422	119	12	governance	governance	PROPN
agb-422	119	13	practices	practice	VERB
agb-422	119	14	iraq	iraq	PROPN
agb-422	119	15	ifrs	ifrs	PROPN
agb-422	119	16	adoption	adoption	NOUN
agb-422	119	17	strengthens	strengthen	VERB
agb-422	119	18	governance	governance	NOUN
agb-422	119	19	practices	practice	NOUN
agb-422	119	20	and	and	CCONJ
agb-422	119	21	enhances	enhance	VERB
agb-422	119	22	reporting	report	VERB
agb-422	119	23	quality	quality	NOUN
agb-422	119	24	in	in	ADP
agb-422	119	25	iraqi	iraqi	ADJ
agb-422	119	26	firms	firm	NOUN
agb-422	119	27	.	.	PUNCT
agb-422	120	1	supports	support	VERB
agb-422	120	2	h1	h1	PROPN
agb-422	120	3	,	,	PUNCT
agb-422	120	4	h2	h2	PROPN
agb-422	120	5	(	(	PUNCT
agb-422	120	6	ferreira	ferreira	PROPN
agb-422	120	7	et	et	PROPN
agb-422	120	8	al	al	PROPN
agb-422	120	9	.	.	PROPN
agb-422	120	10	,	,	PUNCT
agb-422	120	11	2024	2024	NUM
agb-422	120	12	)	)	PUNCT
agb-422	120	13	ifrs	ifrs	PROPN
agb-422	120	14	&	&	CCONJ
agb-422	120	15	credit	credit	NOUN
agb-422	120	16	rating	rating	NOUN
agb-422	120	17	informativeness	informativeness	ADJ
agb-422	120	18	566	566	NUM
agb-422	120	19	firms	firm	NOUN
agb-422	120	20	,	,	PUNCT
agb-422	120	21	36	36	NUM
agb-422	120	22	countries	country	NOUN
agb-422	120	23	ifrs	ifrs	NOUN
agb-422	120	24	adoption	adoption	NOUN
agb-422	120	25	improves	improve	VERB
agb-422	120	26	the	the	DET
agb-422	120	27	explanatory	explanatory	ADJ
agb-422	120	28	power	power	NOUN
agb-422	120	29	of	of	ADP
agb-422	120	30	financial	financial	ADJ
agb-422	120	31	reports	report	NOUN
agb-422	120	32	used	use	VERB
agb-422	120	33	in	in	ADP
agb-422	120	34	credit	credit	NOUN
agb-422	120	35	rating	rating	NOUN
agb-422	120	36	assessments	assessment	NOUN
agb-422	120	37	.	.	PUNCT
agb-422	121	1	supports	support	VERB
agb-422	121	2	h1	h1	PROPN
agb-422	121	3	,	,	PUNCT
agb-422	121	4	h2	h2	PROPN
agb-422	121	5	(	(	PUNCT
agb-422	121	6	bhattacharya	bhattacharya	PROPN
agb-422	121	7	&	&	CCONJ
agb-422	121	8	sharma	sharma	PROPN
agb-422	121	9	,	,	PUNCT
agb-422	121	10	2019	2019	NUM
agb-422	121	11	)	)	PUNCT
agb-422	121	12	esg	esg	NOUN
agb-422	121	13	disclosures	disclosure	NOUN
agb-422	121	14	&	&	CCONJ
agb-422	121	15	credit	credit	NOUN
agb-422	121	16	rating	rating	NOUN
agb-422	121	17	india	india	PROPN
agb-422	121	18	environmental	environmental	ADJ
agb-422	121	19	and	and	CCONJ
agb-422	121	20	social	social	ADJ
agb-422	121	21	disclosures	disclosure	NOUN
agb-422	121	22	exert	exert	VERB
agb-422	121	23	a	a	DET
agb-422	121	24	greater	great	ADJ
agb-422	121	25	influence	influence	NOUN
agb-422	121	26	on	on	ADP
agb-422	121	27	cr	cr	NOUN
agb-422	121	28	than	than	ADP
agb-422	121	29	governance	governance	NOUN
agb-422	121	30	indicators	indicator	NOUN
agb-422	121	31	.	.	PUNCT
agb-422	122	1	supports	support	VERB
agb-422	122	2	h2	h2	PROPN
agb-422	122	3	(	(	PUNCT
agb-422	122	4	agyemang	agyemang	PROPN
agb-422	122	5	et	et	PROPN
agb-422	122	6	al	al	PROPN
agb-422	122	7	.	.	PROPN
agb-422	122	8	,	,	PUNCT
agb-422	122	9	2020	2020	NUM
agb-422	122	10	)	)	PUNCT
agb-422	122	11	country	country	NOUN
agb-422	122	12	-	-	PUNCT
agb-422	122	13	level	level	NOUN
agb-422	122	14	governance	governance	NOUN
agb-422	122	15	&	&	CCONJ
agb-422	122	16	fdi	fdi	PROPN
agb-422	122	17	africa	africa	PROPN
agb-422	122	18	strong	strong	ADJ
agb-422	122	19	national	national	ADJ
agb-422	122	20	governance	governance	NOUN
agb-422	122	21	frameworks	framework	NOUN
agb-422	122	22	attract	attract	VERB
agb-422	122	23	investment	investment	NOUN
agb-422	122	24	in	in	ADP
agb-422	122	25	sensitive	sensitive	ADJ
agb-422	122	26	sectors	sector	NOUN
agb-422	122	27	such	such	ADJ
agb-422	122	28	as	as	ADP
agb-422	122	29	agriculture	agriculture	NOUN
agb-422	122	30	.	.	PUNCT
agb-422	123	1	supports	support	VERB
agb-422	123	2	h2	h2	PROPN
agb-422	123	3	(	(	PUNCT
agb-422	123	4	attridge	attridge	NOUN
agb-422	123	5	et	et	PROPN
agb-422	123	6	al	al	PROPN
agb-422	123	7	.	.	PROPN
agb-422	123	8	,	,	PUNCT
agb-422	123	9	2021	2021	NUM
agb-422	123	10	)	)	PUNCT
agb-422	123	11	governance	governance	NOUN
agb-422	123	12	in	in	ADP
agb-422	123	13	development	development	NOUN
agb-422	123	14	finance	finance	PROPN
agb-422	123	15	africa	africa	PROPN
agb-422	123	16	robust	robust	ADJ
agb-422	123	17	governance	governance	NOUN
agb-422	123	18	in	in	ADP
agb-422	123	19	national	national	ADJ
agb-422	123	20	banks	bank	NOUN
agb-422	123	21	supports	support	VERB
agb-422	123	22	the	the	DET
agb-422	123	23	provision	provision	NOUN
agb-422	123	24	of	of	ADP
agb-422	123	25	long	long	ADJ
agb-422	123	26	-	-	PUNCT
agb-422	123	27	term	term	NOUN
agb-422	123	28	finance	finance	NOUN
agb-422	123	29	to	to	ADP
agb-422	123	30	underserved	underserved	ADJ
agb-422	123	31	sectors	sector	NOUN
agb-422	123	32	.	.	PUNCT
agb-422	124	1	supports	support	VERB
agb-422	124	2	h2	h2	PROPN
agb-422	124	3	(	(	PUNCT
agb-422	124	4	monks	monk	NOUN
agb-422	124	5	&	&	CCONJ
agb-422	124	6	minow	minow	PROPN
agb-422	124	7	,	,	PUNCT
agb-422	124	8	2011	2011	NUM
agb-422	124	9	)	)	PUNCT
agb-422	124	10	corporate	corporate	ADJ
agb-422	124	11	governance	governance	NOUN
agb-422	124	12	fundamentals	fundamental	NOUN
agb-422	124	13	global	global	ADJ
agb-422	124	14	sound	sound	NOUN
agb-422	124	15	governance	governance	NOUN
agb-422	124	16	practices	practice	NOUN
agb-422	124	17	enhance	enhance	VERB
agb-422	124	18	transparency	transparency	NOUN
agb-422	124	19	,	,	PUNCT
agb-422	124	20	credibility	credibility	NOUN
agb-422	124	21	,	,	PUNCT
agb-422	124	22	and	and	CCONJ
agb-422	124	23	investor	investor	NOUN
agb-422	124	24	confidence	confidence	NOUN
agb-422	124	25	.	.	PUNCT
agb-422	125	1	supports	support	VERB
agb-422	125	2	h2	h2	PROPN
agb-422	125	3	(	(	PUNCT
agb-422	125	4	fernando	fernando	PROPN
agb-422	125	5	et	et	PROPN
agb-422	125	6	al	al	PROPN
agb-422	125	7	.	.	PROPN
agb-422	125	8	,	,	PUNCT
agb-422	125	9	2020	2020	NUM
agb-422	125	10	)	)	PUNCT
agb-422	125	11	weak	weak	ADJ
agb-422	125	12	governance	governance	NOUN
agb-422	125	13	&	&	CCONJ
agb-422	125	14	default	default	PROPN
agb-422	125	15	risk	risk	NOUN
agb-422	125	16	usa	usa	PROPN
agb-422	125	17	weak	weak	ADJ
agb-422	125	18	governance	governance	NOUN
agb-422	125	19	is	be	AUX
agb-422	125	20	associated	associate	VERB
agb-422	125	21	with	with	ADP
agb-422	125	22	elevated	elevated	ADJ
agb-422	125	23	default	default	NOUN
agb-422	125	24	risk	risk	NOUN
agb-422	125	25	,	,	PUNCT
agb-422	125	26	particularly	particularly	ADV
agb-422	125	27	during	during	ADP
agb-422	125	28	periods	period	NOUN
agb-422	125	29	of	of	ADP
agb-422	125	30	financial	financial	ADJ
agb-422	125	31	distress	distress	NOUN
agb-422	125	32	.	.	PUNCT
agb-422	126	1	supports	support	VERB
agb-422	126	2	h2	h2	PROPN
agb-422	126	3	(	(	PUNCT
agb-422	126	4	ko	ko	PROPN
agb-422	126	5	et	et	PROPN
agb-422	126	6	al	al	PROPN
agb-422	126	7	.	.	PROPN
agb-422	126	8	,	,	PUNCT
agb-422	126	9	2019	2019	NUM
agb-422	126	10	)	)	PUNCT
agb-422	126	11	governance	governance	NOUN
agb-422	126	12	&	&	CCONJ
agb-422	126	13	operational	operational	ADJ
agb-422	126	14	risk	risk	NOUN
agb-422	126	15	global	global	ADJ
agb-422	126	16	effective	effective	ADJ
agb-422	126	17	governance	governance	NOUN
agb-422	126	18	mechanisms	mechanism	NOUN
agb-422	126	19	reduce	reduce	VERB
agb-422	126	20	operational	operational	ADJ
agb-422	126	21	losses	loss	NOUN
agb-422	126	22	and	and	CCONJ
agb-422	126	23	improve	improve	VERB
agb-422	126	24	credit	credit	NOUN
agb-422	126	25	performance	performance	NOUN
agb-422	126	26	.	.	PUNCT
agb-422	127	1	supports	support	VERB
agb-422	127	2	h2	h2	PROPN
agb-422	127	3	(	(	PUNCT
agb-422	127	4	moussa	moussa	PROPN
agb-422	127	5	,	,	PUNCT
agb-422	127	6	2019	2019	NUM
agb-422	127	7	)	)	PUNCT
agb-422	127	8	board	board	NOUN
agb-422	127	9	characteristics	characteristic	NOUN
agb-422	127	10	&	&	CCONJ
agb-422	127	11	credit	credit	PROPN
agb-422	127	12	risk	risk	PROPN
agb-422	127	13	tunisia	tunisia	PROPN
agb-422	127	14	board	board	NOUN
agb-422	127	15	size	size	NOUN
agb-422	127	16	and	and	CCONJ
agb-422	127	17	gender	gender	NOUN
agb-422	127	18	diversity	diversity	NOUN
agb-422	127	19	are	be	AUX
agb-422	127	20	associated	associate	VERB
agb-422	127	21	with	with	ADP
agb-422	127	22	variations	variation	NOUN
agb-422	127	23	in	in	ADP
agb-422	127	24	credit	credit	NOUN
agb-422	127	25	quality	quality	NOUN
agb-422	127	26	.	.	PUNCT
agb-422	128	1	supports	support	NOUN
agb-422	128	2	h2	h2	PROPN
agb-422	128	3	(	(	PUNCT
agb-422	128	4	lin	lin	PROPN
agb-422	128	5	et	et	PROPN
agb-422	128	6	al	al	PROPN
agb-422	128	7	.	.	PROPN
agb-422	128	8	,	,	PUNCT
agb-422	128	9	2020	2020	NUM
agb-422	128	10	)	)	PUNCT
agb-422	129	1	governance	governance	NOUN
agb-422	129	2	+	+	CCONJ
agb-422	129	3	csr	csr	X
agb-422	129	4	→	→	SYM
agb-422	129	5	credit	credit	NOUN
agb-422	129	6	rating	rating	NOUN
agb-422	129	7	taiwan	taiwan	PROPN
agb-422	129	8	corporate	corporate	ADJ
agb-422	129	9	governance	governance	NOUN
agb-422	129	10	and	and	CCONJ
agb-422	129	11	csr	csr	NOUN
agb-422	129	12	initiatives	initiative	NOUN
agb-422	129	13	jointly	jointly	ADV
agb-422	129	14	contribute	contribute	VERB
agb-422	129	15	to	to	ADP
agb-422	129	16	improved	improve	VERB
agb-422	129	17	credit	credit	NOUN
agb-422	129	18	ratings	rating	NOUN
agb-422	129	19	.	.	PUNCT
agb-422	130	1	supports	support	VERB
agb-422	130	2	h2	h2	PROPN
agb-422	130	3	(	(	PUNCT
agb-422	130	4	driss	driss	PROPN
agb-422	130	5	et	et	PROPN
agb-422	130	6	al	al	PROPN
agb-422	130	7	.	.	PROPN
agb-422	130	8	,	,	PUNCT
agb-422	130	9	2021	2021	NUM
agb-422	130	10	)	)	PUNCT
agb-422	130	11	institutional	institutional	ADJ
agb-422	130	12	ownership	ownership	NOUN
agb-422	130	13	&	&	CCONJ
agb-422	130	14	cr	cr	PROPN
agb-422	130	15	57	57	NUM
agb-422	130	16	countries	country	NOUN
agb-422	130	17	long	long	ADJ
agb-422	130	18	-	-	PUNCT
agb-422	130	19	term	term	NOUN
agb-422	130	20	institutional	institutional	ADJ
agb-422	130	21	ownership	ownership	NOUN
agb-422	130	22	enhances	enhance	VERB
agb-422	130	23	cr	cr	NOUN
agb-422	130	24	,	,	PUNCT
agb-422	130	25	particularly	particularly	ADV
agb-422	130	26	in	in	ADP
agb-422	130	27	environments	environment	NOUN
agb-422	130	28	with	with	ADP
agb-422	130	29	weak	weak	ADJ
agb-422	130	30	governance	governance	NOUN
agb-422	130	31	.	.	PUNCT
agb-422	131	1	supports	support	VERB
agb-422	131	2	h2	h2	PROPN
agb-422	131	3	(	(	PUNCT
agb-422	131	4	bhandari	bhandari	PROPN
agb-422	131	5	&	&	CCONJ
agb-422	131	6	golden	golden	ADJ
agb-422	131	7	,	,	PUNCT
agb-422	131	8	2021	2021	NUM
agb-422	131	9	)	)	PUNCT
agb-422	131	10	ceo	ceo	NOUN
agb-422	131	11	ideology	ideology	NOUN
agb-422	131	12	&	&	CCONJ
agb-422	131	13	credit	credit	NOUN
agb-422	131	14	rating	rating	PROPN
agb-422	131	15	usa	usa	PROPN
agb-422	131	16	ceo	ceo	PROPN
agb-422	131	17	political	political	ADJ
agb-422	131	18	ideology	ideology	NOUN
agb-422	131	19	influences	influence	NOUN
agb-422	131	20	cr	cr	ADP
agb-422	131	21	outcomes	outcome	NOUN
agb-422	131	22	,	,	PUNCT
agb-422	131	23	especially	especially	ADV
agb-422	131	24	under	under	ADP
agb-422	131	25	weak	weak	ADJ
agb-422	131	26	governance	governance	NOUN
agb-422	131	27	structures	structure	NOUN
agb-422	131	28	.	.	PUNCT
agb-422	132	1	supports	support	VERB
agb-422	132	2	h2	h2	PROPN
agb-422	132	3	(	(	PUNCT
agb-422	132	4	mili	mili	PROPN
agb-422	132	5	&	&	CCONJ
agb-422	132	6	alaali	alaali	PROPN
agb-422	132	7	,	,	PUNCT
agb-422	132	8	2023	2023	NUM
agb-422	132	9	)	)	PUNCT
agb-422	132	10	governance	governance	NOUN
agb-422	132	11	&	&	CCONJ
agb-422	132	12	credit	credit	NOUN
agb-422	132	13	rating	rating	NOUN
agb-422	132	14	gcc	gcc	NOUN
agb-422	132	15	countries	country	NOUN
agb-422	132	16	board	board	NOUN
agb-422	132	17	structure	structure	NOUN
agb-422	132	18	and	and	CCONJ
agb-422	132	19	gender	gender	NOUN
agb-422	132	20	diversity	diversity	NOUN
agb-422	132	21	have	have	VERB
agb-422	132	22	a	a	DET
agb-422	132	23	positive	positive	ADJ
agb-422	132	24	impact	impact	NOUN
agb-422	132	25	on	on	ADP
agb-422	132	26	cr	cr	PROPN
agb-422	132	27	.	.	PROPN
agb-422	132	28	supports	support	VERB
agb-422	132	29	h2	h2	PROPN
agb-422	132	30	(	(	PUNCT
agb-422	132	31	aroul	aroul	PROPN
agb-422	132	32	&	&	CCONJ
agb-422	132	33	rodriguez	rodriguez	PROPN
agb-422	132	34	,	,	PUNCT
agb-422	132	35	2024	2024	NUM
agb-422	132	36	)	)	PUNCT
agb-422	132	37	market	market	NOUN
agb-422	132	38	reactions	reaction	NOUN
agb-422	132	39	to	to	ADP
agb-422	132	40	cr	cr	PROPN
agb-422	132	41	changes	change	VERB
agb-422	132	42	usa	usa	PROPN
agb-422	132	43	(	(	PUNCT
agb-422	132	44	reits	reit	NOUN
agb-422	132	45	)	)	PUNCT
agb-422	132	46	strong	strong	ADJ
agb-422	132	47	governance	governance	NOUN
agb-422	132	48	mitigates	mitigate	VERB
agb-422	132	49	abnormal	abnormal	ADJ
agb-422	132	50	market	market	NOUN
agb-422	132	51	reactions	reaction	NOUN
agb-422	132	52	following	follow	VERB
agb-422	132	53	credit	credit	NOUN
agb-422	132	54	downgrades	downgrade	NOUN
agb-422	132	55	.	.	PUNCT
agb-422	133	1	supports	support	NOUN
agb-422	133	2	h2	h2	PROPN
agb-422	133	3	(	(	PUNCT
agb-422	133	4	kaur	kaur	PROPN
agb-422	133	5	&	&	CCONJ
agb-422	133	6	dey	dey	PROPN
agb-422	133	7	,	,	PUNCT
agb-422	133	8	2025	2025	NUM
agb-422	133	9	)	)	PUNCT
agb-422	133	10	board	board	NOUN
agb-422	133	11	structure	structure	NOUN
agb-422	133	12	&	&	CCONJ
agb-422	133	13	creditworthiness	creditworthiness	PROPN
agb-422	133	14	india	india	PROPN
agb-422	133	15	audit	audit	PROPN
agb-422	133	16	committee	committee	NOUN
agb-422	133	17	presence	presence	NOUN
agb-422	133	18	and	and	CCONJ
agb-422	133	19	board	board	NOUN
agb-422	133	20	independence	independence	NOUN
agb-422	133	21	enhance	enhance	VERB
agb-422	133	22	cr	cr	ADP
agb-422	133	23	,	,	PUNCT
agb-422	133	24	while	while	SCONJ
agb-422	133	25	insider	insider	NOUN
agb-422	133	26	ownership	ownership	NOUN
agb-422	133	27	has	have	VERB
agb-422	133	28	a	a	DET
agb-422	133	29	weakening	weaken	VERB
agb-422	133	30	effect	effect	NOUN
agb-422	133	31	.	.	PUNCT
agb-422	134	1	supports	support	VERB
agb-422	134	2	h2	h2	PROPN
agb-422	134	3	(	(	PUNCT
agb-422	134	4	mehedi	mehedi	PROPN
agb-422	134	5	et	et	PROPN
agb-422	134	6	al	al	PROPN
agb-422	134	7	.	.	PROPN
agb-422	134	8	,	,	PUNCT
agb-422	134	9	2020	2020	NUM
agb-422	134	10	)	)	PUNCT
agb-422	134	11	governance	governance	NOUN
agb-422	134	12	&	&	CCONJ
agb-422	134	13	agricultural	agricultural	ADJ
agb-422	134	14	credit	credit	NOUN
agb-422	134	15	bangladesh	bangladesh	PROPN
agb-422	134	16	effective	effective	ADJ
agb-422	134	17	governance	governance	NOUN
agb-422	134	18	increases	increase	VERB
agb-422	134	19	the	the	DET
agb-422	134	20	availability	availability	NOUN
agb-422	134	21	of	of	ADP
agb-422	134	22	credit	credit	NOUN
agb-422	134	23	for	for	ADP
agb-422	134	24	agricultural	agricultural	ADJ
agb-422	134	25	purposes	purpose	NOUN
agb-422	134	26	.	.	PUNCT
agb-422	135	1	supports	support	NOUN
agb-422	135	2	h2	h2	PROPN
agb-422	135	3	,	,	PUNCT
agb-422	135	4	h3	h3	NOUN
agb-422	135	5	(	(	PUNCT
agb-422	135	6	li	li	PROPN
agb-422	135	7	et	et	PROPN
agb-422	135	8	al	al	PROPN
agb-422	135	9	.	.	PROPN
agb-422	135	10	,	,	PUNCT
agb-422	135	11	2022	2022	NUM
agb-422	135	12	)	)	PUNCT
agb-422	135	13	esg	esg	PROPN
agb-422	135	14	,	,	PUNCT
agb-422	135	15	transparency	transparency	NOUN
agb-422	135	16	&	&	CCONJ
agb-422	135	17	credit	credit	NOUN
agb-422	135	18	rating	rating	NOUN
agb-422	135	19	china	china	PROPN
agb-422	135	20	transparency	transparency	NOUN
agb-422	135	21	plays	play	VERB
agb-422	135	22	a	a	DET
agb-422	135	23	mediating	mediate	VERB
agb-422	135	24	role	role	NOUN
agb-422	135	25	in	in	ADP
agb-422	135	26	the	the	DET
agb-422	135	27	relationship	relationship	NOUN
agb-422	135	28	between	between	ADP
agb-422	135	29	esg	esg	PROPN
agb-422	135	30	practices	practice	NOUN
agb-422	135	31	and	and	CCONJ
agb-422	135	32	credit	credit	NOUN
agb-422	135	33	ratings	rating	NOUN
agb-422	135	34	.	.	PUNCT
agb-422	136	1	supports	support	VERB
agb-422	136	2	h2	h2	PROPN
agb-422	136	3	,	,	PUNCT
agb-422	136	4	h3	h3	NOUN
agb-422	136	5	(	(	PUNCT
agb-422	136	6	ben	ben	PROPN
agb-422	136	7	saad	saad	PROPN
agb-422	136	8	et	et	PROPN
agb-422	136	9	al	al	PROPN
agb-422	136	10	.	.	PROPN
agb-422	136	11	,	,	PUNCT
agb-422	136	12	2024	2024	NUM
agb-422	136	13	)	)	PUNCT
agb-422	136	14	csr	csr	NOUN
agb-422	136	15	,	,	PUNCT
agb-422	136	16	governance	governance	NOUN
agb-422	136	17	&	&	CCONJ
agb-422	136	18	cr	cr	PROPN
agb-422	136	19	france	france	PROPN
agb-422	136	20	cgms	cgms	PROPN
agb-422	136	21	serve	serve	VERB
agb-422	136	22	as	as	ADP
agb-422	136	23	mediating	mediate	VERB
agb-422	136	24	variables	variable	NOUN
agb-422	136	25	in	in	ADP
agb-422	136	26	the	the	DET
agb-422	136	27	relationship	relationship	NOUN
agb-422	136	28	between	between	ADP
agb-422	136	29	csr	csr	PROPN
agb-422	136	30	and	and	CCONJ
agb-422	136	31	cr	cr	PROPN
agb-422	136	32	.	.	PROPN
agb-422	136	33	supports	support	VERB
agb-422	136	34	h3	h3	NOUN
agb-422	136	35	agbioforum	agbioforum	NOUN
agb-422	136	36	,	,	PUNCT
agb-422	136	37	27(1	27(1	NUM
agb-422	136	38	)	)	PUNCT
agb-422	136	39	,	,	PUNCT
agb-422	136	40	2025	2025	NUM
agb-422	136	41	|	|	ADV
agb-422	136	42	62	62	NUM
agb-422	136	43	thijeel	thijeel	NOUN
agb-422	136	44	et	et	PROPN
agb-422	136	45	al	al	PROPN
agb-422	136	46	—	—	PUNCT
agb-422	136	47	ifrs	ifrs	PROPN
agb-422	136	48	adoption	adoption	NOUN
agb-422	136	49	and	and	CCONJ
agb-422	136	50	credit	credit	NOUN
agb-422	136	51	rating	rating	NOUN
agb-422	136	52	in	in	ADP
agb-422	136	53	iraqi	iraqi	ADJ
agb-422	136	54	banks	bank	NOUN
agb-422	136	55	:	:	PUNCT
agb-422	136	56	the	the	DET
agb-422	136	57	mediating	mediate	VERB
agb-422	136	58	role	role	NOUN
agb-422	136	59	of	of	ADP
agb-422	136	60	governance	governance	NOUN
agb-422	136	61	and	and	CCONJ
agb-422	136	62	implications	implication	NOUN
agb-422	136	63	for	for	ADP
agb-422	136	64	agricultural	agricultural	ADJ
agb-422	136	65	...	...	PUNCT
agb-422	136	66	lin	lin	PROPN
agb-422	136	67	et	et	PROPN
agb-422	136	68	al	al	PROPN
agb-422	136	69	.	.	PROPN
agb-422	137	1	(	(	PUNCT
agb-422	137	2	2020	2020	NUM
agb-422	137	3	)	)	PUNCT
agb-422	137	4	,	,	PUNCT
agb-422	137	5	in	in	ADP
agb-422	137	6	their	their	PRON
agb-422	137	7	taiwanese	taiwanese	ADJ
agb-422	137	8	study	study	NOUN
agb-422	137	9	,	,	PUNCT
agb-422	137	10	examined	examine	VERB
agb-422	137	11	the	the	DET
agb-422	137	12	interaction	interaction	NOUN
agb-422	137	13	between	between	ADP
agb-422	137	14	cgms	cgms	NOUN
agb-422	137	15	and	and	CCONJ
agb-422	137	16	corporate	corporate	ADJ
agb-422	137	17	social	social	ADJ
agb-422	137	18	responsibility	responsibility	NOUN
agb-422	137	19	in	in	ADP
agb-422	137	20	forming	form	VERB
agb-422	137	21	cr	cr	NOUN
agb-422	137	22	and	and	CCONJ
agb-422	137	23	found	find	VERB
agb-422	137	24	that	that	SCONJ
agb-422	137	25	well	well	ADV
agb-422	137	26	-	-	PUNCT
agb-422	137	27	governed	govern	VERB
agb-422	137	28	,	,	PUNCT
agb-422	137	29	larger	large	ADJ
agb-422	137	30	firms	firm	NOUN
agb-422	137	31	tended	tend	VERB
agb-422	137	32	to	to	PART
agb-422	137	33	attain	attain	VERB
agb-422	137	34	better	well	ADJ
agb-422	137	35	csr	csr	NOUN
agb-422	137	36	performance	performance	NOUN
agb-422	137	37	,	,	PUNCT
agb-422	137	38	which	which	PRON
agb-422	137	39	enhanced	enhance	VERB
agb-422	137	40	their	their	PRON
agb-422	137	41	credit	credit	NOUN
agb-422	137	42	evaluations	evaluation	NOUN
agb-422	137	43	.	.	PUNCT
agb-422	138	1	additionally	additionally	ADV
agb-422	138	2	,	,	PUNCT
agb-422	138	3	driss	driss	PROPN
agb-422	138	4	et	et	PROPN
agb-422	138	5	al	al	PROPN
agb-422	138	6	.	.	PROPN
agb-422	138	7	(	(	PUNCT
agb-422	138	8	2021	2021	NUM
agb-422	138	9	)	)	PUNCT
agb-422	138	10	provided	provide	VERB
agb-422	138	11	international	international	ADJ
agb-422	138	12	evidence	evidence	NOUN
agb-422	138	13	that	that	SCONJ
agb-422	138	14	long	long	ADJ
agb-422	138	15	-	-	PUNCT
agb-422	138	16	term	term	NOUN
agb-422	138	17	institutional	institutional	ADJ
agb-422	138	18	ownership	ownership	NOUN
agb-422	138	19	positively	positively	ADV
agb-422	138	20	affects	affect	VERB
agb-422	138	21	cr	cr	ADP
agb-422	138	22	,	,	PUNCT
agb-422	138	23	particularly	particularly	ADV
agb-422	138	24	in	in	ADP
agb-422	138	25	jurisdictions	jurisdiction	NOUN
agb-422	138	26	with	with	ADP
agb-422	138	27	weaker	weak	ADJ
agb-422	138	28	governance	governance	NOUN
agb-422	138	29	institutions	institution	NOUN
agb-422	138	30	.	.	PUNCT
agb-422	139	1	from	from	ADP
agb-422	139	2	a	a	DET
agb-422	139	3	behavioural	behavioural	ADJ
agb-422	139	4	standpoint	standpoint	NOUN
agb-422	139	5	,	,	PUNCT
agb-422	139	6	bhandari	bhandari	PROPN
agb-422	139	7	&	&	CCONJ
agb-422	139	8	golden	golden	ADJ
agb-422	139	9	(	(	PUNCT
agb-422	139	10	2021	2021	NUM
agb-422	139	11	)	)	PUNCT
agb-422	139	12	explored	explore	VERB
agb-422	139	13	how	how	SCONJ
agb-422	139	14	ceo	ceo	NOUN
agb-422	139	15	ideology	ideology	NOUN
agb-422	139	16	influences	influence	VERB
agb-422	139	17	cr	cr	NOUN
agb-422	139	18	,	,	PUNCT
agb-422	139	19	revealing	reveal	VERB
agb-422	139	20	that	that	SCONJ
agb-422	139	21	conservative	conservative	ADJ
agb-422	139	22	leadership	leadership	NOUN
agb-422	139	23	in	in	ADP
agb-422	139	24	the	the	DET
agb-422	139	25	united	united	PROPN
agb-422	139	26	states	states	PROPN
agb-422	139	27	correlates	correlate	VERB
agb-422	139	28	with	with	ADP
agb-422	139	29	improved	improved	ADJ
agb-422	139	30	ratings	rating	NOUN
agb-422	139	31	,	,	PUNCT
agb-422	139	32	particularly	particularly	ADV
agb-422	139	33	in	in	ADP
agb-422	139	34	firms	firm	NOUN
agb-422	139	35	with	with	ADP
agb-422	139	36	deficient	deficient	ADJ
agb-422	139	37	governance	governance	NOUN
agb-422	139	38	.	.	PUNCT
agb-422	140	1	in	in	ADP
agb-422	140	2	china	china	PROPN
agb-422	140	3	,	,	PUNCT
agb-422	140	4	li	li	PROPN
agb-422	140	5	et	et	PROPN
agb-422	140	6	al	al	PROPN
agb-422	140	7	.	.	PROPN
agb-422	141	1	(	(	PUNCT
agb-422	141	2	2022	2022	NUM
agb-422	141	3	)	)	PUNCT
agb-422	141	4	demonstrated	demonstrate	VERB
agb-422	141	5	that	that	SCONJ
agb-422	141	6	transparency	transparency	NOUN
agb-422	141	7	mediates	mediate	VERB
agb-422	141	8	the	the	DET
agb-422	141	9	impact	impact	NOUN
agb-422	141	10	of	of	ADP
agb-422	141	11	esg	esg	PROPN
agb-422	141	12	disclosures	disclosure	NOUN
agb-422	141	13	on	on	ADP
agb-422	141	14	creditworthiness	creditworthiness	NOUN
agb-422	141	15	,	,	PUNCT
agb-422	141	16	thereby	thereby	ADV
agb-422	141	17	reinforcing	reinforce	VERB
agb-422	141	18	the	the	DET
agb-422	141	19	critical	critical	ADJ
agb-422	141	20	role	role	NOUN
agb-422	141	21	of	of	ADP
agb-422	141	22	information	information	NOUN
agb-422	141	23	clarity	clarity	NOUN
agb-422	141	24	.	.	PUNCT
agb-422	142	1	mili	mili	PROPN
agb-422	142	2	&	&	CCONJ
agb-422	142	3	alaali	alaali	PROPN
agb-422	142	4	(	(	PUNCT
agb-422	142	5	2023	2023	NUM
agb-422	142	6	)	)	PUNCT
agb-422	142	7	found	find	VERB
agb-422	142	8	that	that	SCONJ
agb-422	142	9	board	board	NOUN
agb-422	142	10	composition	composition	NOUN
agb-422	142	11	,	,	PUNCT
agb-422	142	12	gender	gender	NOUN
agb-422	142	13	representation	representation	NOUN
agb-422	142	14	,	,	PUNCT
agb-422	142	15	and	and	CCONJ
agb-422	142	16	institutional	institutional	ADJ
agb-422	142	17	oversight	oversight	NOUN
agb-422	142	18	enhance	enhance	VERB
agb-422	142	19	cr	cr	PROPN
agb-422	142	20	within	within	ADP
agb-422	142	21	gulf	gulf	PROPN
agb-422	142	22	cooperation	cooperation	NOUN
agb-422	142	23	council	council	PROPN
agb-422	142	24	financial	financial	ADJ
agb-422	142	25	institutions	institution	NOUN
agb-422	142	26	,	,	PUNCT
agb-422	142	27	while	while	SCONJ
agb-422	142	28	frequent	frequent	ADJ
agb-422	142	29	board	board	NOUN
agb-422	142	30	meetings	meeting	NOUN
agb-422	142	31	and	and	CCONJ
agb-422	142	32	ownership	ownership	NOUN
agb-422	142	33	concentration	concentration	NOUN
agb-422	142	34	were	be	AUX
agb-422	142	35	negatively	negatively	ADV
agb-422	142	36	associated	associate	VERB
agb-422	142	37	with	with	ADP
agb-422	142	38	rating	rating	NOUN
agb-422	142	39	outcomes	outcome	NOUN
agb-422	142	40	.	.	PUNCT
agb-422	143	1	further	far	ADV
agb-422	143	2	supporting	support	VERB
agb-422	143	3	the	the	DET
agb-422	143	4	indirect	indirect	ADJ
agb-422	143	5	role	role	NOUN
agb-422	143	6	of	of	ADP
agb-422	143	7	cgms	cgms	PROPN
agb-422	143	8	,	,	PUNCT
agb-422	143	9	ben	ben	PROPN
agb-422	143	10	saad	saad	PROPN
agb-422	143	11	,	,	PUNCT
agb-422	143	12	laouiti	laouiti	PROPN
agb-422	143	13	,	,	PUNCT
agb-422	143	14	&	&	CCONJ
agb-422	143	15	ajina	ajina	PROPN
agb-422	143	16	(	(	PUNCT
agb-422	143	17	2024	2024	NUM
agb-422	143	18	)	)	PUNCT
agb-422	143	19	observed	observe	VERB
agb-422	143	20	in	in	ADP
agb-422	143	21	french	french	ADJ
agb-422	143	22	firms	firm	NOUN
agb-422	143	23	that	that	SCONJ
agb-422	143	24	csr	csr	NOUN
agb-422	143	25	performance	performance	NOUN
agb-422	143	26	positively	positively	ADV
agb-422	143	27	influences	influence	VERB
agb-422	143	28	cr	cr	ADP
agb-422	143	29	,	,	PUNCT
agb-422	143	30	with	with	ADP
agb-422	143	31	cgms	cgm	NOUN
agb-422	143	32	acting	act	VERB
agb-422	143	33	as	as	ADP
agb-422	143	34	a	a	DET
agb-422	143	35	mediating	mediate	VERB
agb-422	143	36	mechanism	mechanism	NOUN
agb-422	143	37	.	.	PUNCT
agb-422	144	1	using	use	VERB
agb-422	144	2	a	a	DET
agb-422	144	3	market	market	NOUN
agb-422	144	4	reaction	reaction	NOUN
agb-422	144	5	lens	len	NOUN
agb-422	144	6	,	,	PUNCT
agb-422	144	7	aroul	aroul	PROPN
agb-422	144	8	&	&	CCONJ
agb-422	144	9	rodriguez	rodriguez	PROPN
agb-422	144	10	(	(	PUNCT
agb-422	144	11	2024	2024	NUM
agb-422	144	12	)	)	PUNCT
agb-422	144	13	discovered	discover	VERB
agb-422	144	14	that	that	SCONJ
agb-422	144	15	in	in	ADP
agb-422	144	16	real	real	ADJ
agb-422	144	17	estate	estate	NOUN
agb-422	144	18	investment	investment	NOUN
agb-422	144	19	trusts	trust	NOUN
agb-422	144	20	(	(	PUNCT
agb-422	144	21	reits	reit	NOUN
agb-422	144	22	)	)	PUNCT
agb-422	144	23	,	,	PUNCT
agb-422	144	24	cr	cr	PROPN
agb-422	144	25	downgrades	downgrade	NOUN
agb-422	144	26	triggered	trigger	VERB
agb-422	144	27	weaker	weak	ADJ
agb-422	144	28	investor	investor	NOUN
agb-422	144	29	responses	response	NOUN
agb-422	144	30	when	when	SCONJ
agb-422	144	31	cgms	cgms	NOUN
agb-422	144	32	were	be	AUX
agb-422	144	33	strong	strong	ADJ
agb-422	144	34	,	,	PUNCT
agb-422	144	35	indicating	indicate	VERB
agb-422	144	36	that	that	SCONJ
agb-422	144	37	robust	robust	ADJ
agb-422	144	38	governance	governance	NOUN
agb-422	144	39	fosters	foster	VERB
agb-422	144	40	credibility	credibility	NOUN
agb-422	144	41	and	and	CCONJ
agb-422	144	42	softens	soften	VERB
agb-422	144	43	adverse	adverse	ADJ
agb-422	144	44	financial	financial	ADJ
agb-422	144	45	signals	signal	NOUN
agb-422	144	46	.	.	PUNCT
agb-422	145	1	finally	finally	ADV
agb-422	145	2	,	,	PUNCT
agb-422	145	3	kaur	kaur	PROPN
agb-422	145	4	&	&	CCONJ
agb-422	145	5	dey	dey	PROPN
agb-422	145	6	(	(	PUNCT
agb-422	145	7	2025	2025	NUM
agb-422	145	8	)	)	PUNCT
agb-422	145	9	analysed	analyse	VERB
agb-422	145	10	131	131	NUM
agb-422	145	11	indian	indian	ADJ
agb-422	145	12	firms	firm	NOUN
agb-422	145	13	and	and	CCONJ
agb-422	145	14	concluded	conclude	VERB
agb-422	145	15	that	that	SCONJ
agb-422	145	16	institutional	institutional	ADJ
agb-422	145	17	ownership	ownership	NOUN
agb-422	145	18	,	,	PUNCT
agb-422	145	19	independent	independent	ADJ
agb-422	145	20	audit	audit	NOUN
agb-422	145	21	committees	committee	NOUN
agb-422	145	22	,	,	PUNCT
agb-422	145	23	and	and	CCONJ
agb-422	145	24	diverse	diverse	ADJ
agb-422	145	25	boards	board	NOUN
agb-422	145	26	contributed	contribute	VERB
agb-422	145	27	positively	positively	ADV
agb-422	145	28	to	to	ADP
agb-422	145	29	cr	cr	PROPN
agb-422	145	30	,	,	PUNCT
agb-422	145	31	whereas	whereas	SCONJ
agb-422	145	32	insider	insider	NOUN
agb-422	145	33	ownership	ownership	NOUN
agb-422	145	34	and	and	CCONJ
agb-422	145	35	ceo	ceo	NOUN
agb-422	145	36	duality	duality	NOUN
agb-422	145	37	exerted	exert	VERB
agb-422	145	38	detrimental	detrimental	ADJ
agb-422	145	39	effects	effect	NOUN
agb-422	145	40	.	.	PUNCT
agb-422	146	1	collectively	collectively	ADV
agb-422	146	2	,	,	PUNCT
agb-422	146	3	this	this	DET
agb-422	146	4	literature	literature	NOUN
agb-422	146	5	affirms	affirm	VERB
agb-422	146	6	that	that	SCONJ
agb-422	146	7	both	both	DET
agb-422	146	8	ifrs	ifrs	NOUN
agb-422	146	9	and	and	CCONJ
agb-422	146	10	cgms	cgm	NOUN
agb-422	146	11	are	be	AUX
agb-422	146	12	conducive	conducive	ADJ
agb-422	146	13	to	to	ADP
agb-422	146	14	improving	improve	VERB
agb-422	146	15	cr	cr	ADP
agb-422	146	16	,	,	PUNCT
agb-422	146	17	although	although	SCONJ
agb-422	146	18	the	the	DET
agb-422	146	19	direction	direction	NOUN
agb-422	146	20	and	and	CCONJ
agb-422	146	21	strength	strength	NOUN
agb-422	146	22	of	of	ADP
agb-422	146	23	these	these	DET
agb-422	146	24	effects	effect	NOUN
agb-422	146	25	depend	depend	VERB
agb-422	146	26	on	on	ADP
agb-422	146	27	institutional	institutional	ADJ
agb-422	146	28	context	context	NOUN
agb-422	146	29	,	,	PUNCT
agb-422	146	30	regulatory	regulatory	ADJ
agb-422	146	31	enforcement	enforcement	NOUN
agb-422	146	32	,	,	PUNCT
agb-422	146	33	and	and	CCONJ
agb-422	146	34	the	the	DET
agb-422	146	35	presence	presence	NOUN
agb-422	146	36	of	of	ADP
agb-422	146	37	complementary	complementary	ADJ
agb-422	146	38	reforms	reform	NOUN
agb-422	146	39	.	.	PUNCT
agb-422	147	1	in	in	ADP
agb-422	147	2	iraq	iraq	PROPN
agb-422	147	3	,	,	PUNCT
agb-422	147	4	where	where	SCONJ
agb-422	147	5	financial	financial	ADJ
agb-422	147	6	infrastructure	infrastructure	NOUN
agb-422	147	7	remains	remain	VERB
agb-422	147	8	underdeveloped	underdeveloped	ADJ
agb-422	147	9	and	and	CCONJ
agb-422	147	10	the	the	DET
agb-422	147	11	afs	afs	NOUN
agb-422	147	12	is	be	AUX
agb-422	147	13	strategically	strategically	ADV
agb-422	147	14	vital	vital	ADJ
agb-422	147	15	yet	yet	ADV
agb-422	147	16	underserved	underserved	ADJ
agb-422	147	17	,	,	PUNCT
agb-422	147	18	coordinated	coordinated	ADJ
agb-422	147	19	efforts	effort	NOUN
agb-422	147	20	to	to	PART
agb-422	147	21	implement	implement	VERB
agb-422	147	22	ifrs	ifrs	PROPN
agb-422	147	23	alongside	alongside	ADP
agb-422	147	24	cgms	cgms	PROPN
agb-422	147	25	may	may	AUX
agb-422	147	26	yield	yield	VERB
agb-422	147	27	substantial	substantial	ADJ
agb-422	147	28	improvements	improvement	NOUN
agb-422	147	29	in	in	ADP
agb-422	147	30	credit	credit	NOUN
agb-422	147	31	accessibility	accessibility	NOUN
agb-422	147	32	,	,	PUNCT
agb-422	147	33	particularly	particularly	ADV
agb-422	147	34	for	for	ADP
agb-422	147	35	rural	rural	ADJ
agb-422	147	36	and	and	CCONJ
agb-422	147	37	agricultural	agricultural	ADJ
agb-422	147	38	borrowers	borrower	NOUN
agb-422	147	39	.	.	PUNCT
agb-422	148	1	methodology	methodology	NOUN
agb-422	148	2	sample	sample	NOUN
agb-422	148	3	a	a	DET
agb-422	148	4	sample	sample	NOUN
agb-422	148	5	comprising	comprise	VERB
agb-422	148	6	ten	ten	NUM
agb-422	148	7	banks	bank	NOUN
agb-422	148	8	listed	list	VERB
agb-422	148	9	on	on	ADP
agb-422	148	10	the	the	DET
agb-422	148	11	ise	ise	NOUN
agb-422	148	12	between	between	ADP
agb-422	148	13	2013	2013	NUM
agb-422	148	14	and	and	CCONJ
agb-422	148	15	2022	2022	NUM
agb-422	148	16	was	be	AUX
agb-422	148	17	selected	select	VERB
agb-422	148	18	for	for	ADP
agb-422	148	19	this	this	DET
agb-422	148	20	study	study	NOUN
agb-422	148	21	.	.	PUNCT
agb-422	149	1	the	the	DET
agb-422	149	2	selection	selection	NOUN
agb-422	149	3	process	process	NOUN
agb-422	149	4	focused	focus	VERB
agb-422	149	5	on	on	ADP
agb-422	149	6	identifying	identify	VERB
agb-422	149	7	the	the	DET
agb-422	149	8	highest	highest	ADV
agb-422	149	9	-	-	PUNCT
agb-422	149	10	rated	rate	VERB
agb-422	149	11	iraqi	iraqi	ADJ
agb-422	149	12	banks	bank	NOUN
agb-422	149	13	,	,	PUNCT
agb-422	149	14	which	which	PRON
agb-422	149	15	demonstrated	demonstrate	VERB
agb-422	149	16	greater	great	ADJ
agb-422	149	17	adherence	adherence	NOUN
agb-422	149	18	to	to	ADP
agb-422	149	19	the	the	DET
agb-422	149	20	corporate	corporate	ADJ
agb-422	149	21	governance	governance	NOUN
agb-422	149	22	principles	principle	NOUN
agb-422	149	23	set	set	VERB
agb-422	149	24	forth	forth	ADP
agb-422	149	25	by	by	ADP
agb-422	149	26	the	the	DET
agb-422	149	27	central	central	ADJ
agb-422	149	28	bank	bank	PROPN
agb-422	149	29	of	of	ADP
agb-422	149	30	iraq	iraq	PROPN
agb-422	149	31	.	.	PUNCT
agb-422	150	1	the	the	DET
agb-422	150	2	sample	sample	NOUN
agb-422	150	3	period	period	NOUN
agb-422	150	4	encompasses	encompass	VERB
agb-422	150	5	both	both	CCONJ
agb-422	150	6	the	the	DET
agb-422	150	7	preand	preand	NOUN
agb-422	150	8	post	post	ADJ
agb-422	150	9	-	-	ADJ
agb-422	150	10	ifrs	ifrs	ADJ
agb-422	150	11	adoption	adoption	NOUN
agb-422	150	12	phases	phase	NOUN
agb-422	150	13	,	,	PUNCT
agb-422	150	14	thereby	thereby	ADV
agb-422	150	15	enabling	enable	VERB
agb-422	150	16	a	a	DET
agb-422	150	17	comparative	comparative	ADJ
agb-422	150	18	assessment	assessment	NOUN
agb-422	150	19	of	of	ADP
agb-422	150	20	reporting	reporting	NOUN
agb-422	150	21	practices	practice	NOUN
agb-422	150	22	and	and	CCONJ
agb-422	150	23	their	their	PRON
agb-422	150	24	potential	potential	ADJ
agb-422	150	25	implications	implication	NOUN
agb-422	150	26	.	.	PUNCT
agb-422	151	1	to	to	PART
agb-422	151	2	assess	assess	VERB
agb-422	151	3	the	the	DET
agb-422	151	4	adequacy	adequacy	NOUN
agb-422	151	5	of	of	ADP
agb-422	151	6	the	the	DET
agb-422	151	7	selected	select	VERB
agb-422	151	8	sample	sample	NOUN
agb-422	151	9	size	size	NOUN
agb-422	151	10	,	,	PUNCT
agb-422	151	11	a	a	DET
agb-422	151	12	statistical	statistical	ADJ
agb-422	151	13	power	power	NOUN
agb-422	151	14	analysis	analysis	NOUN
agb-422	151	15	was	be	AUX
agb-422	151	16	conducted	conduct	VERB
agb-422	151	17	,	,	PUNCT
agb-422	151	18	as	as	SCONJ
agb-422	151	19	detailed	detailed	ADJ
agb-422	151	20	in	in	ADP
agb-422	151	21	table	table	NOUN
agb-422	151	22	2	2	NUM
agb-422	151	23	,	,	PUNCT
agb-422	151	24	to	to	PART
agb-422	151	25	ensure	ensure	VERB
agb-422	151	26	the	the	DET
agb-422	151	27	sufficiency	sufficiency	NOUN
agb-422	151	28	of	of	ADP
agb-422	151	29	observations	observation	NOUN
agb-422	151	30	for	for	ADP
agb-422	151	31	the	the	DET
agb-422	151	32	intended	intend	VERB
agb-422	151	33	analyses	analysis	NOUN
agb-422	151	34	.	.	PUNCT
agb-422	152	1	moreover	moreover	ADV
agb-422	152	2	,	,	PUNCT
agb-422	152	3	table	table	NOUN
agb-422	152	4	2	2	NUM
agb-422	152	5	indicates	indicate	VERB
agb-422	152	6	that	that	SCONJ
agb-422	152	7	the	the	DET
agb-422	152	8	minimum	minimum	ADJ
agb-422	152	9	number	number	NOUN
agb-422	152	10	of	of	ADP
agb-422	152	11	observations	observation	NOUN
agb-422	152	12	for	for	ADP
agb-422	152	13	the	the	DET
agb-422	152	14	first	first	ADJ
agb-422	152	15	model	model	NOUN
agb-422	152	16	was	be	AUX
agb-422	152	17	76	76	NUM
agb-422	152	18	,	,	PUNCT
agb-422	152	19	accounting	account	VERB
agb-422	152	20	for	for	ADP
agb-422	152	21	the	the	DET
agb-422	152	22	impact	impact	NOUN
agb-422	152	23	of	of	ADP
agb-422	152	24	the	the	DET
agb-422	152	25	control	control	NOUN
agb-422	152	26	variable	variable	NOUN
agb-422	152	27	on	on	ADP
agb-422	152	28	the	the	DET
agb-422	152	29	examined	examine	VERB
agb-422	152	30	relationship	relationship	NOUN
agb-422	152	31	.	.	PUNCT
agb-422	153	1	it	it	PRON
agb-422	153	2	was	be	AUX
agb-422	153	3	observed	observe	VERB
agb-422	153	4	that	that	SCONJ
agb-422	153	5	the	the	DET
agb-422	153	6	number	number	NOUN
agb-422	153	7	of	of	ADP
agb-422	153	8	observations	observation	NOUN
agb-422	153	9	exceeded	exceed	VERB
agb-422	153	10	the	the	DET
agb-422	153	11	minimum	minimum	ADJ
agb-422	153	12	threshold	threshold	NOUN
agb-422	153	13	required	require	VERB
agb-422	153	14	by	by	ADP
agb-422	153	15	the	the	DET
agb-422	153	16	statistical	statistical	ADJ
agb-422	153	17	model	model	NOUN
agb-422	153	18	,	,	PUNCT
agb-422	153	19	with	with	ADP
agb-422	153	20	the	the	DET
agb-422	153	21	actual	actual	ADJ
agb-422	153	22	value	value	NOUN
agb-422	153	23	reaching	reach	VERB
agb-422	153	24	0.000	0.000	NUM
agb-422	153	25	.	.	PUNCT
agb-422	154	1	in	in	ADP
agb-422	154	2	the	the	DET
agb-422	154	3	case	case	NOUN
agb-422	154	4	of	of	ADP
agb-422	154	5	the	the	DET
agb-422	154	6	second	second	ADJ
agb-422	154	7	model	model	NOUN
agb-422	154	8	,	,	PUNCT
agb-422	154	9	the	the	DET
agb-422	154	10	lowest	low	ADJ
agb-422	154	11	number	number	NOUN
agb-422	154	12	of	of	ADP
agb-422	154	13	observations	observation	NOUN
agb-422	154	14	was	be	AUX
agb-422	154	15	recorded	record	VERB
agb-422	154	16	as	as	ADP
agb-422	154	17	97	97	NUM
agb-422	154	18	,	,	PUNCT
agb-422	154	19	similarly	similarly	ADV
agb-422	154	20	considering	consider	VERB
agb-422	154	21	the	the	DET
agb-422	154	22	influence	influence	NOUN
agb-422	154	23	of	of	ADP
agb-422	154	24	the	the	DET
agb-422	154	25	control	control	NOUN
agb-422	154	26	variable	variable	NOUN
agb-422	154	27	.	.	PUNCT
agb-422	155	1	once	once	ADV
agb-422	155	2	again	again	ADV
agb-422	155	3	,	,	PUNCT
agb-422	155	4	the	the	DET
agb-422	155	5	number	number	NOUN
agb-422	155	6	of	of	ADP
agb-422	155	7	observations	observation	NOUN
agb-422	155	8	surpassed	surpass	VERB
agb-422	155	9	the	the	DET
agb-422	155	10	acceptable	acceptable	ADJ
agb-422	155	11	minimum	minimum	NOUN
agb-422	155	12	specified	specify	VERB
agb-422	155	13	by	by	ADP
agb-422	155	14	the	the	DET
agb-422	155	15	statistical	statistical	ADJ
agb-422	155	16	model	model	NOUN
agb-422	155	17	.	.	PUNCT
agb-422	156	1	accordingly	accordingly	ADV
agb-422	156	2	,	,	PUNCT
agb-422	156	3	the	the	DET
agb-422	156	4	statistical	statistical	ADJ
agb-422	156	5	power	power	NOUN
agb-422	156	6	results	result	NOUN
agb-422	156	7	confirm	confirm	VERB
agb-422	156	8	the	the	DET
agb-422	156	9	suitability	suitability	NOUN
agb-422	156	10	of	of	ADP
agb-422	156	11	the	the	DET
agb-422	156	12	data	datum	NOUN
agb-422	156	13	for	for	ADP
agb-422	156	14	analysis	analysis	NOUN
agb-422	156	15	,	,	PUNCT
agb-422	156	16	as	as	SCONJ
agb-422	156	17	the	the	DET
agb-422	156	18	sample	sample	NOUN
agb-422	156	19	size	size	NOUN
agb-422	156	20	and	and	CCONJ
agb-422	156	21	variable	variable	ADJ
agb-422	156	22	structure	structure	NOUN
agb-422	156	23	were	be	AUX
agb-422	156	24	appropriate	appropriate	ADJ
agb-422	156	25	for	for	ADP
agb-422	156	26	each	each	DET
agb-422	156	27	model	model	NOUN
agb-422	156	28	.	.	PUNCT
agb-422	157	1	an	an	DET
agb-422	157	2	expected	expect	VERB
agb-422	157	3	effect	effect	NOUN
agb-422	157	4	size	size	NOUN
agb-422	157	5	of	of	ADP
agb-422	157	6	15	15	NUM
agb-422	157	7	percent	percent	NOUN
agb-422	157	8	and	and	CCONJ
agb-422	157	9	a	a	DET
agb-422	157	10	significance	significance	NOUN
agb-422	157	11	level	level	NOUN
agb-422	157	12	of	of	ADP
agb-422	157	13	5	5	NUM
agb-422	157	14	percent	percent	NOUN
agb-422	157	15	were	be	AUX
agb-422	157	16	adopted	adopt	VERB
agb-422	157	17	,	,	PUNCT
agb-422	157	18	which	which	PRON
agb-422	157	19	are	be	AUX
agb-422	157	20	generally	generally	ADV
agb-422	157	21	regarded	regard	VERB
agb-422	157	22	as	as	ADP
agb-422	157	23	acceptable	acceptable	ADJ
agb-422	157	24	parameters	parameter	NOUN
agb-422	157	25	within	within	ADP
agb-422	157	26	financial	financial	ADJ
agb-422	157	27	and	and	CCONJ
agb-422	157	28	administrative	administrative	ADJ
agb-422	157	29	research	research	NOUN
agb-422	157	30	.	.	PUNCT
agb-422	158	1	table	table	NOUN
agb-422	158	2	2	2	NUM
agb-422	158	3	:	:	PUNCT
agb-422	158	4	statistical	statistical	ADJ
agb-422	158	5	power	power	NOUN
agb-422	158	6	test	test	NOUN
agb-422	158	7	.	.	PUNCT
agb-422	159	1	model	model	NOUN
agb-422	159	2	(	(	PUNCT
agb-422	159	3	2	2	NUM
agb-422	159	4	)	)	PUNCT
agb-422	159	5	model	model	NOUN
agb-422	159	6	(	(	PUNCT
agb-422	159	7	1	1	NUM
agb-422	159	8	)	)	PUNCT
agb-422	159	9	effect	effect	NOUN
agb-422	159	10	size	size	NOUN
agb-422	159	11	0.15	0.15	NUM
agb-422	159	12	anticipated	anticipate	VERB
agb-422	159	13	effect	effect	NOUN
agb-422	159	14	size	size	NOUN
agb-422	159	15	(	(	PUNCT
agb-422	159	16	f2	f2	PROPN
agb-422	159	17	)	)	PUNCT
agb-422	159	18	6	6	NUM
agb-422	159	19	3	3	NUM
agb-422	159	20	number	number	NOUN
agb-422	159	21	of	of	ADP
agb-422	159	22	predictors	predictor	NOUN
agb-422	159	23	5	5	NUM
agb-422	159	24	%	%	NOUN
agb-422	159	25	probability	probability	NOUN
agb-422	159	26	level	level	NOUN
agb-422	159	27	97	97	NUM
agb-422	159	28	76	76	NUM
agb-422	159	29	minimum	minimum	NOUN
agb-422	159	30	required	require	VERB
agb-422	159	31	sample	sample	NOUN
agb-422	159	32	size	size	NOUN
agb-422	159	33	variable	variable	NOUN
agb-422	159	34	measurement	measurement	NOUN
agb-422	159	35	table	table	NOUN
agb-422	159	36	3	3	NUM
agb-422	159	37	presents	present	VERB
agb-422	159	38	the	the	DET
agb-422	159	39	measurement	measurement	NOUN
agb-422	159	40	approach	approach	NOUN
agb-422	159	41	employed	employ	VERB
agb-422	159	42	for	for	ADP
agb-422	159	43	the	the	DET
agb-422	159	44	variables	variable	NOUN
agb-422	159	45	utilised	utilise	VERB
agb-422	159	46	in	in	ADP
agb-422	159	47	the	the	DET
agb-422	159	48	present	present	ADJ
agb-422	159	49	study	study	NOUN
agb-422	159	50	.	.	PUNCT
agb-422	160	1	the	the	DET
agb-422	160	2	analysis	analysis	NOUN
agb-422	160	3	incorporated	incorporate	VERB
agb-422	160	4	three	three	NUM
agb-422	160	5	variables	variable	NOUN
agb-422	160	6	,	,	PUNCT
agb-422	160	7	each	each	PRON
agb-422	160	8	operationalised	operationalise	VERB
agb-422	160	9	based	base	VERB
agb-422	160	10	on	on	ADP
agb-422	160	11	established	establish	VERB
agb-422	160	12	indicators	indicator	NOUN
agb-422	160	13	and	and	CCONJ
agb-422	160	14	relevant	relevant	ADJ
agb-422	160	15	financial	financial	ADJ
agb-422	160	16	governance	governance	NOUN
agb-422	160	17	criteria	criterion	NOUN
agb-422	160	18	.	.	PUNCT
agb-422	161	1	table	table	NOUN
agb-422	161	2	3	3	NUM
agb-422	161	3	:	:	PUNCT
agb-422	161	4	variable	variable	ADJ
agb-422	161	5	measurement	measurement	NOUN
agb-422	161	6	method	method	NOUN
agb-422	161	7	.	.	PUNCT
agb-422	162	1	variables	variable	NOUN
agb-422	162	2	scale	scale	NOUN
agb-422	162	3	description	description	NOUN
agb-422	162	4	dependent	dependent	ADJ
agb-422	162	5	variables	variable	NOUN
agb-422	162	6	cr	cr	ADP
agb-422	162	7	measuring	measure	VERB
agb-422	162	8	by	by	ADP
agb-422	162	9	camels	camel	NOUN
agb-422	162	10	index	index	NOUN
agb-422	162	11	.	.	PUNCT
agb-422	163	1	independent	independent	ADJ
agb-422	163	2	variable	variable	PROPN
agb-422	163	3	ifrs	ifrs	PROPN
agb-422	163	4	ifrs	ifrs	PROPN
agb-422	163	5	a	a	DET
agb-422	163	6	dummy	dummy	ADJ
agb-422	163	7	variable	variable	NOUN
agb-422	163	8	measures	measure	NOUN
agb-422	163	9	it	it	PRON
agb-422	163	10	;	;	PUNCT
agb-422	163	11	it	it	PRON
agb-422	163	12	is	be	AUX
agb-422	163	13	given	give	VERB
agb-422	163	14	1	1	NUM
agb-422	163	15	if	if	SCONJ
agb-422	163	16	the	the	DET
agb-422	163	17	bank	bank	NOUN
agb-422	163	18	applies	apply	VERB
agb-422	163	19	ifrs	ifrs	PROPN
agb-422	163	20	and	and	CCONJ
agb-422	163	21	0	0	NUM
agb-422	163	22	otherwise	otherwise	ADV
agb-422	163	23	.	.	PUNCT
agb-422	164	1	mediator	mediator	NOUN
agb-422	164	2	variable	variable	PROPN
agb-422	164	3	cgms	cgm	VERB
agb-422	164	4	cgm1	cgm1	NOUN
agb-422	164	5	it	it	PRON
agb-422	164	6	is	be	AUX
agb-422	164	7	measured	measure	VERB
agb-422	164	8	by	by	ADP
agb-422	164	9	the	the	DET
agb-422	164	10	number	number	NOUN
agb-422	164	11	of	of	ADP
agb-422	164	12	the	the	DET
agb-422	164	13	board	board	NOUN
agb-422	164	14	for	for	ADP
agb-422	164	15	each	each	DET
agb-422	164	16	bank	bank	NOUN
agb-422	164	17	;	;	PUNCT
agb-422	164	18	it	it	PRON
agb-422	164	19	should	should	AUX
agb-422	164	20	have	have	VERB
agb-422	164	21	seven	seven	NUM
agb-422	164	22	or	or	CCONJ
agb-422	164	23	more	more	ADJ
agb-422	164	24	members	member	NOUN
agb-422	164	25	.	.	PUNCT
agb-422	165	1	cgm2	cgm2	PROPN
agb-422	165	2	it	it	PRON
agb-422	165	3	is	be	AUX
agb-422	165	4	measured	measure	VERB
agb-422	165	5	using	use	VERB
agb-422	165	6	the	the	DET
agb-422	165	7	ratio	ratio	NOUN
agb-422	165	8	of	of	ADP
agb-422	165	9	sex	sex	NOUN
agb-422	165	10	to	to	ADP
agb-422	165	11	the	the	DET
agb-422	165	12	number	number	NOUN
agb-422	165	13	of	of	ADP
agb-422	165	14	bz	bz	PROPN
agb-422	165	15	.	.	PUNCT
agb-422	166	1	cgm3	cgm3	PROPN
agb-422	166	2	it	it	PRON
agb-422	166	3	is	be	AUX
agb-422	166	4	measured	measure	VERB
agb-422	166	5	using	use	VERB
agb-422	166	6	the	the	DET
agb-422	166	7	percentage	percentage	NOUN
agb-422	166	8	of	of	ADP
agb-422	166	9	ownership	ownership	NOUN
agb-422	166	10	of	of	ADP
agb-422	166	11	the	the	DET
agb-422	166	12	largest	large	ADJ
agb-422	166	13	shareholder	shareholder	NOUN
agb-422	166	14	.	.	PUNCT
agb-422	167	1	study	study	NOUN
agb-422	167	2	model	model	NOUN
agb-422	167	3	and	and	CCONJ
agb-422	167	4	framework	framework	NOUN
agb-422	167	5	based	base	VERB
agb-422	167	6	on	on	ADP
agb-422	167	7	the	the	DET
agb-422	167	8	defined	define	VERB
agb-422	167	9	study	study	NOUN
agb-422	167	10	variables	variable	NOUN
agb-422	167	11	,	,	PUNCT
agb-422	167	12	figure	figure	NOUN
agb-422	167	13	1	1	NUM
agb-422	167	14	illustrates	illustrate	VERB
agb-422	167	15	the	the	DET
agb-422	167	16	research	research	NOUN
agb-422	167	17	model	model	NOUN
agb-422	167	18	and	and	CCONJ
agb-422	167	19	the	the	DET
agb-422	167	20	directional	directional	ADJ
agb-422	167	21	nature	nature	NOUN
agb-422	167	22	of	of	ADP
agb-422	167	23	the	the	DET
agb-422	167	24	interplay	interplay	NOUN
agb-422	167	25	,	,	PUNCT
agb-422	167	26	which	which	PRON
agb-422	167	27	was	be	AUX
agb-422	167	28	formulated	formulate	VERB
agb-422	167	29	in	in	ADP
agb-422	167	30	line	line	NOUN
agb-422	167	31	with	with	ADP
agb-422	167	32	the	the	DET
agb-422	167	33	hypotheses	hypothesis	NOUN
agb-422	167	34	derived	derive	VERB
agb-422	167	35	from	from	ADP
agb-422	167	36	the	the	DET
agb-422	167	37	conceptual	conceptual	ADJ
agb-422	167	38	foundations	foundation	NOUN
agb-422	167	39	established	establish	VERB
agb-422	167	40	in	in	ADP
agb-422	167	41	prior	prior	ADJ
agb-422	167	42	research	research	NOUN
agb-422	167	43	.	.	PUNCT
agb-422	168	1	figure	figure	NOUN
agb-422	168	2	1	1	NUM
agb-422	168	3	:	:	PUNCT
agb-422	168	4	study	study	NOUN
agb-422	168	5	model	model	NOUN
agb-422	168	6	.	.	PUNCT
agb-422	169	1	credit	credit	NOUN
agb-422	169	2	rating	rating	NOUN
agb-422	169	3	corporate	corporate	ADJ
agb-422	169	4	governance	governance	NOUN
agb-422	169	5	ifrs	ifrs	NOUN
agb-422	169	6	agbioforum	agbioforum	NOUN
agb-422	169	7	,	,	PUNCT
agb-422	169	8	27(1	27(1	NUM
agb-422	169	9	)	)	PUNCT
agb-422	169	10	,	,	PUNCT
agb-422	169	11	2025	2025	NUM
agb-422	169	12	|	|	ADV
agb-422	169	13	63	63	NUM
agb-422	169	14	thijeel	thijeel	NOUN
agb-422	169	15	et	et	PROPN
agb-422	169	16	al	al	PROPN
agb-422	169	17	—	—	PUNCT
agb-422	169	18	ifrs	ifrs	PROPN
agb-422	169	19	adoption	adoption	NOUN
agb-422	169	20	and	and	CCONJ
agb-422	169	21	credit	credit	NOUN
agb-422	169	22	rating	rating	NOUN
agb-422	169	23	in	in	ADP
agb-422	169	24	iraqi	iraqi	ADJ
agb-422	169	25	banks	bank	NOUN
agb-422	169	26	:	:	PUNCT
agb-422	169	27	the	the	DET
agb-422	169	28	mediating	mediate	VERB
agb-422	169	29	role	role	NOUN
agb-422	169	30	of	of	ADP
agb-422	169	31	governance	governance	NOUN
agb-422	169	32	and	and	CCONJ
agb-422	169	33	implications	implication	NOUN
agb-422	169	34	for	for	ADP
agb-422	169	35	agricultural	agricultural	ADJ
agb-422	169	36	...	...	PUNCT
agb-422	169	37	mathematical	mathematical	ADJ
agb-422	169	38	model	model	NOUN
agb-422	169	39	to	to	PART
agb-422	169	40	fulfil	fulfil	VERB
agb-422	169	41	the	the	DET
agb-422	169	42	study	study	NOUN
agb-422	169	43	's	's	PART
agb-422	169	44	objective	objective	NOUN
agb-422	169	45	,	,	PUNCT
agb-422	169	46	which	which	PRON
agb-422	169	47	is	be	AUX
agb-422	169	48	to	to	PART
agb-422	169	49	assess	assess	VERB
agb-422	169	50	the	the	DET
agb-422	169	51	overall	overall	ADJ
agb-422	169	52	influence	influence	NOUN
agb-422	169	53	of	of	ADP
agb-422	169	54	ifrs	ifrs	PROPN
agb-422	169	55	on	on	ADP
agb-422	169	56	cr	cr	PROPN
agb-422	169	57	within	within	ADP
agb-422	169	58	the	the	DET
agb-422	169	59	framework	framework	NOUN
agb-422	169	60	of	of	ADP
agb-422	169	61	an	an	DET
agb-422	169	62	"	"	PUNCT
agb-422	169	63	enhanced	enhanced	ADJ
agb-422	169	64	mediator	mediator	NOUN
agb-422	169	65	"	"	PUNCT
agb-422	169	66	model	model	NOUN
agb-422	169	67	,	,	PUNCT
agb-422	169	68	wherein	wherein	SCONJ
agb-422	169	69	cgms	cgms	NOUN
agb-422	169	70	function	function	NOUN
agb-422	169	71	as	as	ADP
agb-422	169	72	a	a	DET
agb-422	169	73	mediating	mediate	VERB
agb-422	169	74	factor	factor	NOUN
agb-422	169	75	,	,	PUNCT
agb-422	169	76	the	the	DET
agb-422	169	77	research	research	NOUN
agb-422	169	78	model	model	NOUN
agb-422	169	79	is	be	AUX
agb-422	169	80	structured	structure	VERB
agb-422	169	81	around	around	ADP
agb-422	169	82	three	three	NUM
agb-422	169	83	equations	equation	NOUN
agb-422	169	84	.	.	PUNCT
agb-422	170	1	equation	equation	NOUN
agb-422	170	2	(	(	PUNCT
agb-422	170	3	1	1	X
agb-422	170	4	)	)	PUNCT
agb-422	170	5	presents	present	VERB
agb-422	170	6	the	the	DET
agb-422	170	7	measurement	measurement	NOUN
agb-422	170	8	of	of	ADP
agb-422	170	9	cr	cr	PROPN
agb-422	170	10	based	base	VERB
agb-422	170	11	on	on	ADP
agb-422	170	12	the	the	DET
agb-422	170	13	camels	camel	NOUN
agb-422	170	14	framework	framework	NOUN
agb-422	170	15	.	.	PUNCT
agb-422	171	1	𝐶𝑅it	𝐶𝑅it	PROPN
agb-422	171	2	=	=	PUNCT
agb-422	171	3	𝜕1(𝐶𝐴	𝜕1(𝐶𝐴	NOUN
agb-422	171	4	)	)	PUNCT
agb-422	171	5	+	+	NUM
agb-422	171	6	𝜕2(𝐴𝑄	𝜕2(𝐴𝑄	NOUN
agb-422	171	7	)	)	PUNCT
agb-422	171	8	+	+	CCONJ
agb-422	171	9	𝜕3(𝑀𝑄	𝜕3(𝑀𝑄	ADJ
agb-422	171	10	)	)	PUNCT
agb-422	171	11	+	+	CCONJ
agb-422	171	12	𝜕4(𝐸	𝜕4(𝐸	NOUN
agb-422	171	13	)	)	PUNCT
agb-422	171	14	+	+	SYM
agb-422	171	15	𝜕5(𝐿	𝜕5(𝐿	NOUN
agb-422	171	16	)	)	PUNCT
agb-422	171	17	+	+	NOUN
agb-422	171	18	𝜕6(𝑆𝑀𝑅	𝜕6(𝑆𝑀𝑅	NOUN
agb-422	171	19	)	)	PUNCT
agb-422	171	20	.	.	PUNCT
agb-422	172	1	(	(	PUNCT
agb-422	172	2	1	1	X
agb-422	172	3	)	)	PUNCT
agb-422	172	4	where	where	SCONJ
agb-422	172	5	:	:	PUNCT
agb-422	172	6	𝐶𝑅it	𝐶𝑅it	PROPN
agb-422	172	7	represents	represent	VERB
agb-422	172	8	the	the	DET
agb-422	172	9	cr	cr	NOUN
agb-422	172	10	,	,	PUNCT
agb-422	172	11	where	where	SCONJ
agb-422	172	12	c	c	PROPN
agb-422	172	13	denotes	denote	VERB
agb-422	172	14	the	the	DET
agb-422	172	15	capital	capital	NOUN
agb-422	172	16	adequacy	adequacy	NOUN
agb-422	172	17	ratio	ratio	NOUN
agb-422	172	18	,	,	PUNCT
agb-422	172	19	a	a	PRON
agb-422	172	20	represents	represent	VERB
agb-422	172	21	asset	asset	NOUN
agb-422	172	22	quality	quality	NOUN
agb-422	172	23	,	,	PUNCT
agb-422	172	24	m	m	VERB
agb-422	172	25	refers	refer	VERB
agb-422	172	26	to	to	ADP
agb-422	172	27	management	management	NOUN
agb-422	172	28	quality	quality	NOUN
agb-422	172	29	,	,	PUNCT
agb-422	172	30	e	e	PROPN
agb-422	172	31	indicates	indicate	VERB
agb-422	172	32	earnings	earning	NOUN
agb-422	172	33	,	,	PUNCT
agb-422	172	34	l	l	NOUN
agb-422	172	35	reflects	reflect	VERB
agb-422	172	36	liquidity	liquidity	NOUN
agb-422	172	37	,	,	PUNCT
agb-422	172	38	and	and	CCONJ
agb-422	172	39	s	s	NOUN
agb-422	172	40	signifies	signifie	NOUN
agb-422	172	41	sensitivity	sensitivity	NOUN
agb-422	172	42	to	to	ADP
agb-422	172	43	market	market	NOUN
agb-422	172	44	risks	risk	NOUN
agb-422	172	45	.	.	PUNCT
agb-422	173	1	the	the	DET
agb-422	173	2	symbol	symbol	NOUN
agb-422	173	3	∂	∂	NOUN
agb-422	173	4	corresponds	correspond	NOUN
agb-422	173	5	to	to	ADP
agb-422	173	6	the	the	DET
agb-422	173	7	relative	relative	ADJ
agb-422	173	8	weights	weight	NOUN
agb-422	173	9	assigned	assign	VERB
agb-422	173	10	to	to	ADP
agb-422	173	11	each	each	PRON
agb-422	173	12	of	of	ADP
agb-422	173	13	these	these	DET
agb-422	173	14	elements	element	NOUN
agb-422	173	15	based	base	VERB
agb-422	173	16	on	on	ADP
agb-422	173	17	their	their	PRON
agb-422	173	18	respective	respective	ADJ
agb-422	173	19	importance	importance	NOUN
agb-422	173	20	.	.	PUNCT
agb-422	174	1	equation	equation	NOUN
agb-422	174	2	(	(	PUNCT
agb-422	174	3	2	2	X
agb-422	174	4	)	)	PUNCT
agb-422	174	5	assesses	assess	VERB
agb-422	174	6	the	the	DET
agb-422	174	7	overall	overall	ADJ
agb-422	174	8	impact	impact	NOUN
agb-422	174	9	of	of	ADP
agb-422	174	10	ifrs	ifrs	PROPN
agb-422	174	11	on	on	ADP
agb-422	174	12	cr	cr	PROPN
agb-422	174	13	.	.	PUNCT
agb-422	175	1	𝐶𝑅it	𝐶𝑅it	PROPN
agb-422	175	2	=	=	PUNCT
agb-422	176	1	𝜕0	𝜕0	PROPN
agb-422	176	2	+	+	CCONJ
agb-422	176	3	𝜕1𝐼𝐹𝑅𝑆	𝜕1𝐼𝐹𝑅𝑆	NOUN
agb-422	177	1	+	+	CCONJ
agb-422	177	2	ϵt	ϵt	ADP
agb-422	177	3	…	…	PUNCT
agb-422	177	4	.	.	PUNCT
agb-422	178	1	(	(	PUNCT
agb-422	178	2	2	2	X
agb-422	178	3	)	)	PUNCT
agb-422	178	4	equation	equation	NOUN
agb-422	178	5	(	(	PUNCT
agb-422	178	6	3	3	X
agb-422	178	7	)	)	PUNCT
agb-422	178	8	assesses	assess	VERB
agb-422	178	9	the	the	DET
agb-422	178	10	mediating	mediate	VERB
agb-422	178	11	role	role	NOUN
agb-422	178	12	of	of	ADP
agb-422	178	13	cgms	cgms	NOUN
agb-422	178	14	in	in	ADP
agb-422	178	15	the	the	DET
agb-422	178	16	relationship	relationship	NOUN
agb-422	178	17	between	between	ADP
agb-422	178	18	ifrs	ifrs	PROPN
agb-422	178	19	and	and	CCONJ
agb-422	178	20	cr	cr	NOUN
agb-422	178	21	.	.	PUNCT
agb-422	179	1	𝐶𝑅it	𝐶𝑅it	PROPN
agb-422	179	2	=	=	PUNCT
agb-422	179	3	𝜕0	𝜕0	PROPN
agb-422	180	1	+	+	CCONJ
agb-422	180	2	𝜕1𝐼𝐹𝑅𝑆	𝜕1𝐼𝐹𝑅𝑆	NOUN
agb-422	180	3	+	+	CCONJ
agb-422	180	4	𝜕2	𝜕2	NOUN
agb-422	180	5	∑	∑	PUNCT
agb-422	180	6	cgit	cgit	NOUN
agb-422	180	7	c	c	PROPN
agb-422	180	8	c	c	X
agb-422	180	9	c=3	c=3	PROPN
agb-422	181	1	+	+	CCONJ
agb-422	181	2	ϵt	ϵt	ADP
agb-422	181	3	…	…	PUNCT
agb-422	181	4	.	.	PUNCT
agb-422	182	1	(	(	PUNCT
agb-422	182	2	3	3	X
agb-422	182	3	)	)	PUNCT
agb-422	182	4	where	where	SCONJ
agb-422	182	5	:	:	PUNCT
agb-422	182	6	β2	β2	VERB
agb-422	182	7	∑	∑	PROPN
agb-422	182	8	cgit	cgit	PROPN
agb-422	182	9	cc	cc	PROPN
agb-422	182	10	c=5	c=5	PROPN
agb-422	182	11	represents	represent	VERB
agb-422	182	12	the	the	DET
agb-422	182	13	vector	vector	NOUN
agb-422	182	14	of	of	ADP
agb-422	182	15	cgms	cgm	NOUN
agb-422	182	16	that	that	PRON
agb-422	182	17	includes	include	VERB
agb-422	182	18	three	three	NUM
agb-422	182	19	mechanisms	mechanism	NOUN
agb-422	182	20	:	:	PUNCT
agb-422	182	21	bs	bs	NOUN
agb-422	182	22	,	,	PUNCT
agb-422	182	23	sex	sex	NOUN
agb-422	182	24	,	,	PUNCT
agb-422	182	25	and	and	CCONJ
agb-422	182	26	the	the	DET
agb-422	182	27	msp	msp	PROPN
agb-422	182	28	.	.	PUNCT
agb-422	183	1	results	result	VERB
agb-422	183	2	descriptive	descriptive	ADJ
agb-422	183	3	statistics	statistic	NOUN
agb-422	183	4	table	table	NOUN
agb-422	183	5	4	4	NUM
agb-422	183	6	provides	provide	VERB
agb-422	183	7	the	the	DET
agb-422	183	8	descriptive	descriptive	ADJ
agb-422	183	9	statistics	statistic	NOUN
agb-422	183	10	for	for	ADP
agb-422	183	11	the	the	DET
agb-422	183	12	variables	variable	NOUN
agb-422	183	13	under	under	ADP
agb-422	183	14	investigation	investigation	NOUN
agb-422	183	15	,	,	PUNCT
agb-422	183	16	namely	namely	ADV
agb-422	183	17	cr	cr	PROPN
agb-422	183	18	,	,	PUNCT
agb-422	183	19	ifrs	ifrs	PROPN
agb-422	183	20	,	,	PUNCT
agb-422	183	21	and	and	CCONJ
agb-422	183	22	cgms	cgms	PROPN
agb-422	183	23	(	(	PUNCT
agb-422	183	24	msp	msp	PROPN
agb-422	183	25	,	,	PUNCT
agb-422	183	26	sex	sex	NOUN
agb-422	183	27	,	,	PUNCT
agb-422	183	28	and	and	CCONJ
agb-422	183	29	bs	bs	NOUN
agb-422	183	30	)	)	PUNCT
agb-422	183	31	.	.	PUNCT
agb-422	184	1	the	the	DET
agb-422	184	2	mean	mean	ADJ
agb-422	184	3	cr	cr	NOUN
agb-422	184	4	index	index	NOUN
agb-422	184	5	is	be	AUX
agb-422	184	6	approximately	approximately	ADV
agb-422	184	7	0.548	0.548	NUM
agb-422	184	8	,	,	PUNCT
agb-422	184	9	with	with	ADP
agb-422	184	10	a	a	DET
agb-422	184	11	median	median	NOUN
agb-422	184	12	of	of	ADP
agb-422	184	13	0.462	0.462	NUM
agb-422	184	14	,	,	PUNCT
agb-422	184	15	suggesting	suggest	VERB
agb-422	184	16	that	that	SCONJ
agb-422	184	17	half	half	NOUN
agb-422	184	18	of	of	ADP
agb-422	184	19	the	the	DET
agb-422	184	20	sampled	sample	VERB
agb-422	184	21	banks	bank	NOUN
agb-422	184	22	recorded	record	VERB
agb-422	184	23	cr	cr	ADP
agb-422	184	24	values	value	NOUN
agb-422	184	25	below	below	ADP
agb-422	184	26	0.462	0.462	NUM
agb-422	184	27	and	and	CCONJ
agb-422	184	28	the	the	DET
agb-422	184	29	remainder	remainder	NOUN
agb-422	184	30	above	above	ADV
agb-422	184	31	.	.	PUNCT
agb-422	185	1	this	this	DET
agb-422	185	2	finding	finding	NOUN
agb-422	185	3	implies	imply	VERB
agb-422	185	4	that	that	SCONJ
agb-422	185	5	the	the	DET
agb-422	185	6	majority	majority	NOUN
agb-422	185	7	of	of	ADP
agb-422	185	8	banks	bank	NOUN
agb-422	185	9	in	in	ADP
agb-422	185	10	the	the	DET
agb-422	185	11	sample	sample	NOUN
agb-422	185	12	fall	fall	VERB
agb-422	185	13	short	short	ADV
agb-422	185	14	of	of	ADP
agb-422	185	15	basel	basel	PROPN
agb-422	185	16	regulatory	regulatory	ADJ
agb-422	185	17	requirements	requirement	NOUN
agb-422	185	18	,	,	PUNCT
agb-422	185	19	which	which	PRON
agb-422	185	20	set	set	VERB
agb-422	185	21	a	a	DET
agb-422	185	22	minimum	minimum	NOUN
agb-422	185	23	cr	cr	NOUN
agb-422	185	24	threshold	threshold	NOUN
agb-422	185	25	of	of	ADP
agb-422	185	26	8	8	NUM
agb-422	185	27	%	%	NOUN
agb-422	185	28	.	.	PUNCT
agb-422	186	1	the	the	DET
agb-422	186	2	cr	cr	PROPN
agb-422	186	3	values	value	NOUN
agb-422	186	4	range	range	VERB
agb-422	186	5	from	from	ADP
agb-422	186	6	a	a	DET
agb-422	186	7	minimum	minimum	NOUN
agb-422	186	8	of	of	ADP
agb-422	186	9	0.205	0.205	NUM
agb-422	186	10	to	to	ADP
agb-422	186	11	a	a	DET
agb-422	186	12	maximum	maximum	NOUN
agb-422	186	13	of	of	ADP
agb-422	186	14	1.943	1.943	NUM
agb-422	186	15	,	,	PUNCT
agb-422	186	16	indicating	indicate	VERB
agb-422	186	17	substantial	substantial	ADJ
agb-422	186	18	heterogeneity	heterogeneity	NOUN
agb-422	186	19	in	in	ADP
agb-422	186	20	financial	financial	ADJ
agb-422	186	21	soundness	soundness	NOUN
agb-422	186	22	across	across	ADP
agb-422	186	23	the	the	DET
agb-422	186	24	institutions	institution	NOUN
agb-422	186	25	studied	study	VERB
agb-422	186	26	.	.	PUNCT
agb-422	187	1	the	the	DET
agb-422	187	2	standard	standard	ADJ
agb-422	187	3	deviation	deviation	NOUN
agb-422	187	4	(	(	PUNCT
agb-422	187	5	stdev	stdev	NOUN
agb-422	187	6	)	)	PUNCT
agb-422	187	7	of	of	ADP
agb-422	187	8	0.29	0.29	NUM
agb-422	187	9	denotes	denote	NOUN
agb-422	187	10	a	a	DET
agb-422	187	11	moderate	moderate	ADJ
agb-422	187	12	level	level	NOUN
agb-422	187	13	of	of	ADP
agb-422	187	14	dispersion	dispersion	NOUN
agb-422	187	15	,	,	PUNCT
agb-422	187	16	while	while	SCONJ
agb-422	187	17	a	a	DET
agb-422	187	18	kurtosis	kurtosis	NOUN
agb-422	187	19	value	value	NOUN
agb-422	187	20	of	of	ADP
agb-422	187	21	7.1	7.1	NUM
agb-422	187	22	signifies	signifie	NOUN
agb-422	187	23	a	a	DET
agb-422	187	24	leptokurtic	leptokurtic	ADJ
agb-422	187	25	distribution	distribution	NOUN
agb-422	187	26	,	,	PUNCT
agb-422	187	27	indicating	indicate	VERB
agb-422	187	28	the	the	DET
agb-422	187	29	presence	presence	NOUN
agb-422	187	30	of	of	ADP
agb-422	187	31	extreme	extreme	ADJ
agb-422	187	32	outliers	outlier	NOUN
agb-422	187	33	.	.	PUNCT
agb-422	188	1	the	the	DET
agb-422	188	2	skewness	skewness	NOUN
agb-422	188	3	coefficient	coefficient	NOUN
agb-422	188	4	of	of	ADP
agb-422	188	5	2.334	2.334	NUM
agb-422	188	6	reveals	reveal	VERB
agb-422	188	7	a	a	DET
agb-422	188	8	right	right	ADV
agb-422	188	9	-	-	PUNCT
agb-422	188	10	skewed	skewed	ADJ
agb-422	188	11	distribution	distribution	NOUN
agb-422	188	12	,	,	PUNCT
agb-422	188	13	whereby	whereby	SCONJ
agb-422	188	14	a	a	DET
agb-422	188	15	minority	minority	NOUN
agb-422	188	16	of	of	ADP
agb-422	188	17	banks	bank	NOUN
agb-422	188	18	exhibit	exhibit	VERB
agb-422	188	19	disproportionately	disproportionately	ADV
agb-422	188	20	high	high	ADJ
agb-422	188	21	cr	cr	NOUN
agb-422	188	22	values	value	NOUN
agb-422	188	23	.	.	PUNCT
agb-422	189	1	table	table	NOUN
agb-422	189	2	4	4	NUM
agb-422	189	3	:	:	PUNCT
agb-422	189	4	descriptive	descriptive	ADJ
agb-422	189	5	statistics	statistic	NOUN
agb-422	189	6	.	.	PUNCT
agb-422	190	1	variables	variable	NOUN
agb-422	190	2	mean	mean	VERB
agb-422	190	3	median	median	PROPN
agb-422	190	4	min	min	PROPN
agb-422	190	5	max	max	PROPN
agb-422	190	6	standard	standard	PROPN
agb-422	190	7	deviation	deviation	NOUN
agb-422	190	8	(	(	PUNCT
agb-422	190	9	stdev	stdev	NOUN
agb-422	190	10	)	)	PUNCT
agb-422	190	11	excess	excess	ADJ
agb-422	190	12	kurtosis	kurtosis	NOUN
agb-422	190	13	skewness	skewness	NOUN
agb-422	190	14	cr	cr	ADP
agb-422	190	15	0.548	0.548	NUM
agb-422	190	16	0.462	0.462	NUM
agb-422	190	17	0.205	0.205	NUM
agb-422	190	18	1.943	1.943	NUM
agb-422	190	19	0.29	0.29	NUM
agb-422	190	20	7.1	7.1	NUM
agb-422	190	21	2.334	2.334	NUM
agb-422	190	22	ifrs	ifrs	NOUN
agb-422	190	23	0.5	0.5	NUM
agb-422	190	24	1	1	NUM
agb-422	190	25	0	0	NUM
agb-422	190	26	1	1	NUM
agb-422	190	27	0.5	0.5	NUM
agb-422	190	28	-2.041	-2.041	NOUN
agb-422	190	29	0	0	NUM
agb-422	191	1	msp	msp	PROPN
agb-422	191	2	0.194	0.194	NUM
agb-422	191	3	0.1	0.1	NUM
agb-422	191	4	0.062	0.062	NUM
agb-422	191	5	0.79	0.79	NUM
agb-422	191	6	0.195	0.195	NUM
agb-422	191	7	2.053	2.053	NUM
agb-422	191	8	1.891	1.891	NUM
agb-422	191	9	sex	sex	NOUN
agb-422	191	10	0.032	0.032	NUM
agb-422	191	11	0	0	NUM
agb-422	191	12	0	0	NUM
agb-422	191	13	0.333	0.333	NUM
agb-422	191	14	0.069	0.069	NUM
agb-422	191	15	3.861	3.861	NUM
agb-422	191	16	2.111	2.111	NUM
agb-422	191	17	bz	bz	PROPN
agb-422	191	18	6.58	6.58	NUM
agb-422	191	19	7	7	NUM
agb-422	191	20	4	4	NUM
agb-422	191	21	9	9	NUM
agb-422	191	22	0.982	0.982	NUM
agb-422	191	23	0.879	0.879	NUM
agb-422	191	24	-0.807	-0.807	X
agb-422	191	25	with	with	ADP
agb-422	191	26	regard	regard	NOUN
agb-422	191	27	to	to	ADP
agb-422	191	28	ifrs	ifrs	PROPN
agb-422	191	29	,	,	PUNCT
agb-422	191	30	the	the	DET
agb-422	191	31	average	average	ADJ
agb-422	191	32	value	value	NOUN
agb-422	191	33	is	be	AUX
agb-422	191	34	0.5	0.5	NUM
agb-422	191	35	,	,	PUNCT
agb-422	191	36	reflecting	reflect	VERB
agb-422	191	37	that	that	SCONJ
agb-422	191	38	approximately	approximately	ADV
agb-422	191	39	half	half	NOUN
agb-422	191	40	of	of	ADP
agb-422	191	41	the	the	DET
agb-422	191	42	banks	bank	NOUN
agb-422	191	43	had	have	AUX
agb-422	191	44	adopted	adopt	VERB
agb-422	191	45	ifrs	ifrs	NOUN
agb-422	191	46	during	during	ADP
agb-422	191	47	the	the	DET
agb-422	191	48	observed	observed	ADJ
agb-422	191	49	period	period	NOUN
agb-422	191	50	.	.	PUNCT
agb-422	192	1	this	this	DET
agb-422	192	2	result	result	NOUN
agb-422	192	3	aligns	align	VERB
agb-422	192	4	with	with	ADP
agb-422	192	5	the	the	DET
agb-422	192	6	sampling	sample	VERB
agb-422	192	7	design	design	NOUN
agb-422	192	8	,	,	PUNCT
agb-422	192	9	which	which	PRON
agb-422	192	10	includes	include	VERB
agb-422	192	11	both	both	PRON
agb-422	192	12	preand	preand	VERB
agb-422	192	13	post	post	ADJ
agb-422	192	14	-	-	ADJ
agb-422	192	15	adoption	adoption	ADJ
agb-422	192	16	data	datum	NOUN
agb-422	192	17	.	.	PUNCT
agb-422	193	1	the	the	DET
agb-422	193	2	median	median	ADJ
agb-422	193	3	value	value	NOUN
agb-422	193	4	of	of	ADP
agb-422	193	5	1	1	NUM
agb-422	193	6	suggests	suggest	VERB
agb-422	193	7	that	that	SCONJ
agb-422	193	8	a	a	DET
agb-422	193	9	majority	majority	NOUN
agb-422	193	10	of	of	ADP
agb-422	193	11	institutions	institution	NOUN
agb-422	193	12	had	have	AUX
agb-422	193	13	transitioned	transition	VERB
agb-422	193	14	to	to	ADP
agb-422	193	15	ifrs	ifrs	NOUN
agb-422	193	16	compliance	compliance	NOUN
agb-422	193	17	.	.	PUNCT
agb-422	194	1	the	the	DET
agb-422	194	2	variable	variable	NOUN
agb-422	194	3	ranges	range	VERB
agb-422	194	4	from	from	ADP
agb-422	194	5	0	0	NUM
agb-422	194	6	(	(	PUNCT
agb-422	194	7	non	non	ADJ
agb-422	194	8	-	-	NOUN
agb-422	194	9	adoption	adoption	NOUN
agb-422	194	10	)	)	PUNCT
agb-422	194	11	to	to	ADP
agb-422	194	12	1	1	NUM
agb-422	194	13	(	(	PUNCT
agb-422	194	14	full	full	ADJ
agb-422	194	15	adoption	adoption	NOUN
agb-422	194	16	)	)	PUNCT
agb-422	194	17	,	,	PUNCT
agb-422	194	18	with	with	ADP
agb-422	194	19	a	a	DET
agb-422	194	20	stdev	stdev	NOUN
agb-422	194	21	of	of	ADP
agb-422	194	22	0.5	0.5	NUM
agb-422	194	23	,	,	PUNCT
agb-422	194	24	indicating	indicate	VERB
agb-422	194	25	notable	notable	ADJ
agb-422	194	26	variance	variance	NOUN
agb-422	194	27	in	in	ADP
agb-422	194	28	the	the	DET
agb-422	194	29	level	level	NOUN
agb-422	194	30	of	of	ADP
agb-422	194	31	implementation	implementation	NOUN
agb-422	194	32	across	across	ADP
agb-422	194	33	banks	bank	NOUN
agb-422	194	34	.	.	PUNCT
agb-422	195	1	the	the	DET
agb-422	195	2	negative	negative	ADJ
agb-422	195	3	kurtosis	kurtosis	NOUN
agb-422	195	4	of	of	ADP
agb-422	195	5	-2.041	-2.041	VERB
agb-422	195	6	suggests	suggest	VERB
agb-422	195	7	a	a	DET
agb-422	195	8	platykurtic	platykurtic	ADJ
agb-422	195	9	distribution	distribution	NOUN
agb-422	195	10	,	,	PUNCT
agb-422	195	11	meaning	mean	VERB
agb-422	195	12	the	the	DET
agb-422	195	13	data	datum	NOUN
agb-422	195	14	are	be	AUX
agb-422	195	15	more	more	ADV
agb-422	195	16	dispersed	disperse	VERB
agb-422	195	17	around	around	ADP
agb-422	195	18	the	the	DET
agb-422	195	19	mean	mean	NOUN
agb-422	195	20	than	than	ADP
agb-422	195	21	in	in	ADP
agb-422	195	22	a	a	DET
agb-422	195	23	normal	normal	ADJ
agb-422	195	24	distribution	distribution	NOUN
agb-422	195	25	.	.	PUNCT
agb-422	196	1	the	the	DET
agb-422	196	2	zeroskewness	zeroskewness	NOUN
agb-422	196	3	value	value	NOUN
agb-422	196	4	implies	imply	VERB
agb-422	196	5	a	a	DET
agb-422	196	6	symmetrical	symmetrical	ADJ
agb-422	196	7	distribution	distribution	NOUN
agb-422	196	8	of	of	ADP
agb-422	196	9	ifrs	ifrs	ADJ
agb-422	196	10	adoption	adoption	NOUN
agb-422	196	11	.	.	PUNCT
agb-422	197	1	as	as	ADP
agb-422	197	2	for	for	ADP
agb-422	197	3	msp	msp	PROPN
agb-422	197	4	,	,	PUNCT
agb-422	197	5	the	the	DET
agb-422	197	6	mean	mean	NOUN
agb-422	197	7	indicates	indicate	VERB
agb-422	197	8	that	that	SCONJ
agb-422	197	9	the	the	DET
agb-422	197	10	largest	large	ADJ
agb-422	197	11	shareholder	shareholder	NOUN
agb-422	197	12	,	,	PUNCT
agb-422	197	13	on	on	ADP
agb-422	197	14	average	average	ADJ
agb-422	197	15	,	,	PUNCT
agb-422	197	16	holds	hold	VERB
agb-422	197	17	19.4	19.4	NUM
agb-422	197	18	%	%	NOUN
agb-422	197	19	of	of	ADP
agb-422	197	20	the	the	DET
agb-422	197	21	bank	bank	NOUN
agb-422	197	22	’s	’s	PART
agb-422	197	23	equity	equity	NOUN
agb-422	197	24	.	.	PUNCT
agb-422	198	1	the	the	DET
agb-422	198	2	median	median	NOUN
agb-422	198	3	of	of	ADP
agb-422	198	4	0.1	0.1	NUM
agb-422	198	5	implies	imply	VERB
agb-422	198	6	that	that	SCONJ
agb-422	198	7	in	in	ADP
agb-422	198	8	at	at	ADP
agb-422	198	9	least	least	ADJ
agb-422	198	10	half	half	NOUN
agb-422	198	11	of	of	ADP
agb-422	198	12	the	the	DET
agb-422	198	13	banks	bank	NOUN
agb-422	198	14	,	,	PUNCT
agb-422	198	15	the	the	DET
agb-422	198	16	principal	principal	ADJ
agb-422	198	17	shareholder	shareholder	NOUN
agb-422	198	18	owns	own	VERB
agb-422	198	19	less	less	ADJ
agb-422	198	20	than	than	ADP
agb-422	198	21	10	10	NUM
agb-422	198	22	%	%	NOUN
agb-422	198	23	of	of	ADP
agb-422	198	24	the	the	DET
agb-422	198	25	shares	share	NOUN
agb-422	198	26	.	.	PUNCT
agb-422	199	1	the	the	DET
agb-422	199	2	range	range	NOUN
agb-422	199	3	extends	extend	VERB
agb-422	199	4	from	from	ADP
agb-422	199	5	6.2	6.2	NUM
agb-422	199	6	%	%	NOUN
agb-422	199	7	to	to	PART
agb-422	199	8	79	79	NUM
agb-422	199	9	%	%	NOUN
agb-422	199	10	,	,	PUNCT
agb-422	199	11	pointing	point	VERB
agb-422	199	12	to	to	ADP
agb-422	199	13	considerable	considerable	ADJ
agb-422	199	14	variability	variability	NOUN
agb-422	199	15	in	in	ADP
agb-422	199	16	ownership	ownership	NOUN
agb-422	199	17	concentration	concentration	NOUN
agb-422	199	18	.	.	PUNCT
agb-422	200	1	the	the	DET
agb-422	200	2	stdev	stdev	NOUN
agb-422	200	3	of	of	ADP
agb-422	200	4	0.195	0.195	NUM
agb-422	200	5	indicates	indicate	VERB
agb-422	200	6	moderate	moderate	ADJ
agb-422	200	7	dispersion	dispersion	NOUN
agb-422	200	8	.	.	PUNCT
agb-422	201	1	a	a	DET
agb-422	201	2	kurtosis	kurtosis	NOUN
agb-422	201	3	of	of	ADP
agb-422	201	4	2.053	2.053	NUM
agb-422	201	5	suggests	suggest	VERB
agb-422	201	6	a	a	DET
agb-422	201	7	mesokurtic	mesokurtic	ADJ
agb-422	201	8	distribution	distribution	NOUN
agb-422	201	9	with	with	ADP
agb-422	201	10	a	a	DET
agb-422	201	11	concentration	concentration	NOUN
agb-422	201	12	around	around	ADP
agb-422	201	13	the	the	DET
agb-422	201	14	centre	centre	NOUN
agb-422	201	15	,	,	PUNCT
agb-422	201	16	whereas	whereas	SCONJ
agb-422	201	17	a	a	DET
agb-422	201	18	skewness	skewness	NOUN
agb-422	201	19	of	of	ADP
agb-422	201	20	1.891	1.891	NUM
agb-422	201	21	reveals	reveal	VERB
agb-422	201	22	a	a	DET
agb-422	201	23	pronounced	pronounced	ADJ
agb-422	201	24	right	right	NOUN
agb-422	201	25	skew	skew	NOUN
agb-422	201	26	,	,	PUNCT
agb-422	201	27	implying	imply	VERB
agb-422	201	28	that	that	SCONJ
agb-422	201	29	a	a	DET
agb-422	201	30	few	few	ADJ
agb-422	201	31	banks	bank	NOUN
agb-422	201	32	have	have	VERB
agb-422	201	33	significantly	significantly	ADV
agb-422	201	34	high	high	ADJ
agb-422	201	35	ownership	ownership	NOUN
agb-422	201	36	concentrations	concentration	NOUN
agb-422	201	37	.	.	PUNCT
agb-422	202	1	in	in	ADP
agb-422	202	2	terms	term	NOUN
agb-422	202	3	of	of	ADP
agb-422	202	4	sex	sex	NOUN
agb-422	202	5	representation	representation	NOUN
agb-422	202	6	on	on	ADP
agb-422	202	7	boards	board	NOUN
agb-422	202	8	,	,	PUNCT
agb-422	202	9	the	the	DET
agb-422	202	10	mean	mean	ADJ
agb-422	202	11	value	value	NOUN
agb-422	202	12	is	be	AUX
agb-422	202	13	0.032	0.032	NUM
agb-422	202	14	,	,	PUNCT
agb-422	202	15	while	while	SCONJ
agb-422	202	16	the	the	DET
agb-422	202	17	median	median	NOUN
agb-422	202	18	is	be	AUX
agb-422	202	19	0	0	NUM
agb-422	202	20	,	,	PUNCT
agb-422	202	21	indicating	indicate	VERB
agb-422	202	22	that	that	SCONJ
agb-422	202	23	most	most	ADJ
agb-422	202	24	banks	bank	NOUN
agb-422	202	25	lack	lack	VERB
agb-422	202	26	female	female	ADJ
agb-422	202	27	board	board	NOUN
agb-422	202	28	members	member	NOUN
agb-422	202	29	.	.	PUNCT
agb-422	203	1	the	the	DET
agb-422	203	2	minimum	minimum	NOUN
agb-422	203	3	is	be	AUX
agb-422	203	4	0	0	NUM
agb-422	203	5	and	and	CCONJ
agb-422	203	6	the	the	DET
agb-422	203	7	maximum	maximum	NOUN
agb-422	203	8	is	be	AUX
agb-422	203	9	0.333	0.333	NUM
agb-422	203	10	,	,	PUNCT
agb-422	203	11	showing	show	VERB
agb-422	203	12	that	that	SCONJ
agb-422	203	13	in	in	ADP
agb-422	203	14	some	some	DET
agb-422	203	15	cases	case	NOUN
agb-422	203	16	,	,	PUNCT
agb-422	203	17	up	up	ADP
agb-422	203	18	to	to	PART
agb-422	203	19	33.3	33.3	NUM
agb-422	203	20	%	%	NOUN
agb-422	203	21	of	of	ADP
agb-422	203	22	the	the	DET
agb-422	203	23	board	board	NOUN
agb-422	203	24	comprises	comprise	VERB
agb-422	203	25	women	woman	NOUN
agb-422	203	26	.	.	PUNCT
agb-422	204	1	this	this	PRON
agb-422	204	2	indicates	indicate	VERB
agb-422	204	3	that	that	SCONJ
agb-422	204	4	66.7	66.7	NUM
agb-422	204	5	%	%	NOUN
agb-422	204	6	of	of	ADP
agb-422	204	7	the	the	DET
agb-422	204	8	sample	sample	NOUN
agb-422	204	9	does	do	AUX
agb-422	204	10	not	not	PART
agb-422	204	11	comply	comply	VERB
agb-422	204	12	with	with	ADP
agb-422	204	13	the	the	DET
agb-422	204	14	central	central	ADJ
agb-422	204	15	bank	bank	PROPN
agb-422	204	16	of	of	ADP
agb-422	204	17	iraq	iraq	PROPN
agb-422	204	18	’s	’s	PART
agb-422	204	19	regulation	regulation	NOUN
agb-422	204	20	mandating	mandate	VERB
agb-422	204	21	the	the	DET
agb-422	204	22	presence	presence	NOUN
agb-422	204	23	of	of	ADP
agb-422	204	24	at	at	ADV
agb-422	204	25	least	least	ADV
agb-422	204	26	one	one	NUM
agb-422	204	27	female	female	ADJ
agb-422	204	28	board	board	NOUN
agb-422	204	29	member	member	NOUN
agb-422	204	30	.	.	PUNCT
agb-422	205	1	the	the	DET
agb-422	205	2	stdev	stdev	NOUN
agb-422	205	3	of	of	ADP
agb-422	205	4	0.069	0.069	NUM
agb-422	205	5	reflects	reflect	VERB
agb-422	205	6	minimal	minimal	ADJ
agb-422	205	7	variation	variation	NOUN
agb-422	205	8	.	.	PUNCT
agb-422	206	1	a	a	DET
agb-422	206	2	kurtosis	kurtosis	NOUN
agb-422	206	3	of	of	ADP
agb-422	206	4	3.861	3.861	NUM
agb-422	206	5	signifies	signifie	NOUN
agb-422	206	6	a	a	DET
agb-422	206	7	leptokurtic	leptokurtic	ADJ
agb-422	206	8	distribution	distribution	NOUN
agb-422	206	9	concentrated	concentrate	VERB
agb-422	206	10	around	around	ADP
agb-422	206	11	the	the	DET
agb-422	206	12	lower	low	ADJ
agb-422	206	13	end	end	NOUN
agb-422	206	14	,	,	PUNCT
agb-422	206	15	and	and	CCONJ
agb-422	206	16	a	a	DET
agb-422	206	17	skewness	skewness	NOUN
agb-422	206	18	of	of	ADP
agb-422	206	19	2.111	2.111	NUM
agb-422	206	20	indicates	indicate	VERB
agb-422	206	21	a	a	DET
agb-422	206	22	positively	positively	ADV
agb-422	206	23	skewed	skewed	ADJ
agb-422	206	24	distribution	distribution	NOUN
agb-422	206	25	,	,	PUNCT
agb-422	206	26	with	with	ADP
agb-422	206	27	a	a	DET
agb-422	206	28	small	small	ADJ
agb-422	206	29	number	number	NOUN
agb-422	206	30	of	of	ADP
agb-422	206	31	banks	bank	NOUN
agb-422	206	32	having	have	VERB
agb-422	206	33	relatively	relatively	ADV
agb-422	206	34	higher	high	ADJ
agb-422	206	35	female	female	ADJ
agb-422	206	36	representation	representation	NOUN
agb-422	206	37	.	.	PUNCT
agb-422	207	1	finally	finally	ADV
agb-422	207	2	,	,	PUNCT
agb-422	207	3	with	with	ADP
agb-422	207	4	respect	respect	NOUN
agb-422	207	5	to	to	ADP
agb-422	207	6	bs	bs	NOUN
agb-422	207	7	,	,	PUNCT
agb-422	207	8	the	the	DET
agb-422	207	9	mean	mean	NOUN
agb-422	207	10	is	be	AUX
agb-422	207	11	6.58	6.58	NUM
agb-422	207	12	and	and	CCONJ
agb-422	207	13	the	the	DET
agb-422	207	14	median	median	NOUN
agb-422	207	15	is	be	AUX
agb-422	207	16	7	7	NUM
agb-422	207	17	,	,	PUNCT
agb-422	207	18	denoting	denote	VERB
agb-422	207	19	that	that	SCONJ
agb-422	207	20	the	the	DET
agb-422	207	21	prevailing	prevail	VERB
agb-422	207	22	board	board	NOUN
agb-422	207	23	size	size	NOUN
agb-422	207	24	aligns	align	VERB
agb-422	207	25	with	with	ADP
agb-422	207	26	regulatory	regulatory	ADJ
agb-422	207	27	expectations	expectation	NOUN
agb-422	207	28	.	.	PUNCT
agb-422	208	1	the	the	DET
agb-422	208	2	observed	observed	ADJ
agb-422	208	3	range	range	NOUN
agb-422	208	4	spans	span	NOUN
agb-422	208	5	from	from	ADP
agb-422	208	6	4	4	NUM
agb-422	208	7	to	to	PART
agb-422	208	8	9	9	NUM
agb-422	208	9	board	board	NOUN
agb-422	208	10	members	member	NOUN
agb-422	208	11	.	.	PUNCT
agb-422	209	1	a	a	DET
agb-422	209	2	stdev	stdev	NOUN
agb-422	209	3	of	of	ADP
agb-422	209	4	0.982	0.982	NUM
agb-422	209	5	reveals	reveal	VERB
agb-422	209	6	limited	limited	ADJ
agb-422	209	7	variability	variability	NOUN
agb-422	209	8	,	,	PUNCT
agb-422	209	9	suggesting	suggest	VERB
agb-422	209	10	compliance	compliance	NOUN
agb-422	209	11	with	with	ADP
agb-422	209	12	central	central	ADJ
agb-422	209	13	bank	bank	NOUN
agb-422	209	14	guidance	guidance	NOUN
agb-422	209	15	recommending	recommend	VERB
agb-422	209	16	a	a	DET
agb-422	209	17	board	board	NOUN
agb-422	209	18	size	size	NOUN
agb-422	209	19	not	not	PART
agb-422	209	20	exceeding	exceed	VERB
agb-422	209	21	seven	seven	NUM
agb-422	209	22	members	member	NOUN
agb-422	209	23	.	.	PUNCT
agb-422	210	1	the	the	DET
agb-422	210	2	kurtosis	kurtosis	NOUN
agb-422	210	3	value	value	NOUN
agb-422	210	4	of	of	ADP
agb-422	210	5	0.879	0.879	NUM
agb-422	210	6	indicates	indicate	VERB
agb-422	210	7	a	a	DET
agb-422	210	8	distribution	distribution	NOUN
agb-422	210	9	approximating	approximate	VERB
agb-422	210	10	normality	normality	NOUN
agb-422	210	11	,	,	PUNCT
agb-422	210	12	while	while	SCONJ
agb-422	210	13	a	a	DET
agb-422	210	14	skewness	skewness	NOUN
agb-422	210	15	of	of	ADP
agb-422	210	16	-0.807	-0.807	PUNCT
agb-422	210	17	shows	show	VERB
agb-422	210	18	a	a	DET
agb-422	210	19	slight	slight	ADJ
agb-422	210	20	negative	negative	ADJ
agb-422	210	21	skew	skew	NOUN
agb-422	210	22	,	,	PUNCT
agb-422	210	23	implying	imply	VERB
agb-422	210	24	that	that	SCONJ
agb-422	210	25	some	some	DET
agb-422	210	26	banks	bank	NOUN
agb-422	210	27	maintain	maintain	VERB
agb-422	210	28	larger	large	ADJ
agb-422	210	29	-	-	PUNCT
agb-422	210	30	than	than	ADP
agb-422	210	31	-	-	PUNCT
agb-422	210	32	average	average	ADJ
agb-422	210	33	boards	board	NOUN
agb-422	210	34	.	.	PUNCT
agb-422	211	1	given	give	VERB
agb-422	211	2	the	the	DET
agb-422	211	3	reliance	reliance	NOUN
agb-422	211	4	on	on	ADP
agb-422	211	5	secondary	secondary	ADJ
agb-422	211	6	data	datum	NOUN
agb-422	211	7	sourced	source	VERB
agb-422	211	8	from	from	ADP
agb-422	211	9	publicly	publicly	ADV
agb-422	211	10	available	available	ADJ
agb-422	211	11	records	record	NOUN
agb-422	211	12	on	on	ADP
agb-422	211	13	the	the	DET
agb-422	211	14	iraq	iraq	PROPN
agb-422	211	15	stock	stock	PROPN
agb-422	211	16	exchange	exchange	PROPN
agb-422	211	17	(	(	PUNCT
agb-422	211	18	ise	ise	PROPN
agb-422	211	19	)	)	PUNCT
agb-422	211	20	,	,	PUNCT
agb-422	211	21	deviations	deviation	NOUN
agb-422	211	22	from	from	ADP
agb-422	211	23	normality	normality	NOUN
agb-422	211	24	are	be	AUX
agb-422	211	25	not	not	PART
agb-422	211	26	considered	consider	VERB
agb-422	211	27	critical	critical	ADJ
agb-422	211	28	in	in	ADP
agb-422	211	29	this	this	DET
agb-422	211	30	context	context	NOUN
agb-422	211	31	.	.	PUNCT
agb-422	212	1	model	model	NOUN
agb-422	212	2	validity	validity	NOUN
agb-422	212	3	test	test	NOUN
agb-422	212	4	the	the	DET
agb-422	212	5	findings	finding	NOUN
agb-422	212	6	outlined	outline	VERB
agb-422	212	7	in	in	ADP
agb-422	212	8	table	table	NOUN
agb-422	212	9	5	5	NUM
agb-422	212	10	detail	detail	NOUN
agb-422	212	11	the	the	DET
agb-422	212	12	results	result	NOUN
agb-422	212	13	of	of	ADP
agb-422	212	14	the	the	DET
agb-422	212	15	model	model	NOUN
agb-422	212	16	’s	’s	PART
agb-422	212	17	validity	validity	NOUN
agb-422	212	18	and	and	CCONJ
agb-422	212	19	reliability	reliability	NOUN
agb-422	212	20	evaluations	evaluation	NOUN
agb-422	212	21	,	,	PUNCT
agb-422	212	22	based	base	VERB
agb-422	212	23	on	on	ADP
agb-422	212	24	structural	structural	ADJ
agb-422	212	25	validity	validity	NOUN
agb-422	212	26	measures	measure	NOUN
agb-422	212	27	obtained	obtain	VERB
agb-422	212	28	through	through	ADP
agb-422	212	29	structural	structural	ADJ
agb-422	212	30	equation	equation	NOUN
agb-422	212	31	modelling	modelling	NOUN
agb-422	212	32	indicators	indicator	NOUN
agb-422	212	33	.	.	PUNCT
agb-422	213	1	the	the	DET
agb-422	213	2	results	result	NOUN
agb-422	213	3	demonstrate	demonstrate	VERB
agb-422	213	4	that	that	SCONJ
agb-422	213	5	the	the	DET
agb-422	213	6	outer	outer	ADJ
agb-422	213	7	loadings	loading	NOUN
agb-422	213	8	for	for	ADP
agb-422	213	9	all	all	DET
agb-422	213	10	variables	variable	NOUN
agb-422	213	11	were	be	AUX
agb-422	213	12	recorded	record	VERB
agb-422	213	13	at	at	ADP
agb-422	213	14	1.000	1.000	NUM
agb-422	213	15	,	,	PUNCT
agb-422	213	16	indicating	indicate	VERB
agb-422	213	17	a	a	DET
agb-422	213	18	perfect	perfect	ADJ
agb-422	213	19	correlation	correlation	NOUN
agb-422	213	20	between	between	ADP
agb-422	213	21	the	the	DET
agb-422	213	22	observed	observed	ADJ
agb-422	213	23	indicators	indicator	NOUN
agb-422	213	24	and	and	CCONJ
agb-422	213	25	the	the	DET
agb-422	213	26	latent	latent	NOUN
agb-422	213	27	constructs	construct	VERB
agb-422	213	28	they	they	PRON
agb-422	213	29	are	be	AUX
agb-422	213	30	designed	design	VERB
agb-422	213	31	to	to	PART
agb-422	213	32	measure	measure	VERB
agb-422	213	33	.	.	PUNCT
agb-422	214	1	the	the	DET
agb-422	214	2	ca	ca	NOUN
agb-422	214	3	coefficient	coefficient	NOUN
agb-422	214	4	,	,	PUNCT
agb-422	214	5	commonly	commonly	ADV
agb-422	214	6	employed	employ	VERB
agb-422	214	7	to	to	PART
agb-422	214	8	assess	assess	VERB
agb-422	214	9	internal	internal	ADJ
agb-422	214	10	consistency	consistency	NOUN
agb-422	214	11	and	and	CCONJ
agb-422	214	12	model	model	NOUN
agb-422	214	13	reliability	reliability	NOUN
agb-422	214	14	,	,	PUNCT
agb-422	214	15	is	be	AUX
agb-422	214	16	generally	generally	ADV
agb-422	214	17	regarded	regard	VERB
agb-422	214	18	as	as	ADP
agb-422	214	19	acceptable	acceptable	ADJ
agb-422	214	20	when	when	SCONJ
agb-422	214	21	exceeding	exceed	VERB
agb-422	214	22	0.7	0.7	NUM
agb-422	214	23	,	,	PUNCT
agb-422	214	24	and	and	CCONJ
agb-422	214	25	very	very	ADV
agb-422	214	26	good	good	ADJ
agb-422	214	27	agbioforum	agbioforum	NOUN
agb-422	214	28	,	,	PUNCT
agb-422	214	29	27(1	27(1	NUM
agb-422	214	30	)	)	PUNCT
agb-422	214	31	,	,	PUNCT
agb-422	214	32	2025	2025	NUM
agb-422	214	33	|	|	ADV
agb-422	214	34	64	64	NUM
agb-422	214	35	thijeel	thijeel	NOUN
agb-422	214	36	et	et	PROPN
agb-422	214	37	al	al	PROPN
agb-422	214	38	—	—	PUNCT
agb-422	214	39	ifrs	ifrs	PROPN
agb-422	214	40	adoption	adoption	NOUN
agb-422	214	41	and	and	CCONJ
agb-422	214	42	credit	credit	NOUN
agb-422	214	43	rating	rating	NOUN
agb-422	214	44	in	in	ADP
agb-422	214	45	iraqi	iraqi	ADJ
agb-422	214	46	banks	bank	NOUN
agb-422	214	47	:	:	PUNCT
agb-422	214	48	the	the	DET
agb-422	214	49	mediating	mediate	VERB
agb-422	214	50	role	role	NOUN
agb-422	214	51	of	of	ADP
agb-422	214	52	governance	governance	NOUN
agb-422	214	53	and	and	CCONJ
agb-422	214	54	implications	implication	NOUN
agb-422	214	55	for	for	ADP
agb-422	214	56	agricultural	agricultural	ADJ
agb-422	214	57	...	...	PUNCT
agb-422	214	58	when	when	SCONJ
agb-422	214	59	above	above	ADP
agb-422	214	60	0.8	0.8	NUM
agb-422	214	61	.	.	PUNCT
agb-422	215	1	in	in	ADP
agb-422	215	2	this	this	DET
agb-422	215	3	case	case	NOUN
agb-422	215	4	,	,	PUNCT
agb-422	215	5	all	all	PRON
agb-422	215	6	ca	can	AUX
agb-422	215	7	values	value	NOUN
agb-422	215	8	reached	reach	VERB
agb-422	215	9	1.000	1.000	NUM
agb-422	215	10	,	,	PUNCT
agb-422	215	11	suggesting	suggest	VERB
agb-422	215	12	complete	complete	ADJ
agb-422	215	13	consistency	consistency	NOUN
agb-422	215	14	among	among	ADP
agb-422	215	15	the	the	DET
agb-422	215	16	items	item	NOUN
agb-422	215	17	associated	associate	VERB
agb-422	215	18	with	with	ADP
agb-422	215	19	each	each	DET
agb-422	215	20	construct	construct	NOUN
agb-422	215	21	and	and	CCONJ
agb-422	215	22	an	an	DET
agb-422	215	23	absence	absence	NOUN
agb-422	215	24	of	of	ADP
agb-422	215	25	measurement	measurement	NOUN
agb-422	215	26	error	error	NOUN
agb-422	215	27	.	.	PUNCT
agb-422	216	1	while	while	SCONJ
agb-422	216	2	this	this	PRON
agb-422	216	3	implies	imply	VERB
agb-422	216	4	exceptionally	exceptionally	ADV
agb-422	216	5	high	high	ADJ
agb-422	216	6	reliability	reliability	NOUN
agb-422	216	7	,	,	PUNCT
agb-422	216	8	it	it	PRON
agb-422	216	9	may	may	AUX
agb-422	216	10	also	also	ADV
agb-422	216	11	indicate	indicate	VERB
agb-422	216	12	possible	possible	ADJ
agb-422	216	13	overestimation	overestimation	NOUN
agb-422	216	14	or	or	CCONJ
agb-422	216	15	an	an	DET
agb-422	216	16	underlying	underlie	VERB
agb-422	216	17	issue	issue	NOUN
agb-422	216	18	in	in	ADP
agb-422	216	19	the	the	DET
agb-422	216	20	data	data	NOUN
agb-422	216	21	processing	processing	NOUN
agb-422	216	22	methodology	methodology	NOUN
agb-422	216	23	.	.	PUNCT
agb-422	217	1	table	table	NOUN
agb-422	217	2	5	5	NUM
agb-422	217	3	:	:	PUNCT
agb-422	217	4	model	model	NOUN
agb-422	217	5	validity	validity	NOUN
agb-422	217	6	test	test	NOUN
agb-422	217	7	results	result	NOUN
agb-422	217	8	.	.	PUNCT
agb-422	218	1	variables	variable	NOUN
agb-422	218	2	outer	outer	ADJ
agb-422	218	3	loadings	loading	NOUN
agb-422	218	4	cronbach	cronbach	VERB
agb-422	218	5	's	's	PART
agb-422	218	6	alpha	alpha	NOUN
agb-422	218	7	(	(	PUNCT
agb-422	218	8	ca	ca	NOUN
agb-422	218	9	)	)	PUNCT
agb-422	218	10	rho_a	rho_a	NOUN
agb-422	218	11	composite	composite	ADJ
agb-422	218	12	reliability	reliability	NOUN
agb-422	218	13	(	(	PUNCT
agb-422	218	14	cr	cr	NOUN
agb-422	218	15	)	)	PUNCT
agb-422	218	16	average	average	ADJ
agb-422	218	17	variance	variance	NOUN
agb-422	218	18	extracted	extract	VERB
agb-422	218	19	(	(	PUNCT
agb-422	218	20	ave	ave	PROPN
agb-422	218	21	)	)	PUNCT
agb-422	218	22	cr	cr	ADP
agb-422	218	23	1.000	1.000	NUM
agb-422	218	24	1.000	1.000	NUM
agb-422	218	25	1.000	1.000	NUM
agb-422	218	26	1.000	1.000	NUM
agb-422	218	27	1.000	1.000	NUM
agb-422	218	28	ifrs	ifrs	NOUN
agb-422	218	29	1.000	1.000	NUM
agb-422	218	30	1.000	1.000	NUM
agb-422	218	31	1.000	1.000	NUM
agb-422	218	32	1.000	1.000	NUM
agb-422	218	33	1.000	1.000	NUM
agb-422	218	34	msp	msp	NOUN
agb-422	218	35	1.000	1.000	NUM
agb-422	218	36	1.000	1.000	NUM
agb-422	218	37	1.000	1.000	NUM
agb-422	218	38	1.000	1.000	NUM
agb-422	218	39	1.000	1.000	NUM
agb-422	218	40	sex	sex	NOUN
agb-422	218	41	1.000	1.000	NUM
agb-422	218	42	1.000	1.000	NUM
agb-422	218	43	1.000	1.000	NUM
agb-422	218	44	z1.000	z1.000	NUM
agb-422	218	45	1.000	1.000	NUM
agb-422	218	46	bz	bz	PROPN
agb-422	218	47	1.000	1.000	NUM
agb-422	218	48	1.000	1.000	NUM
agb-422	218	49	1.000	1.000	NUM
agb-422	218	50	1.000	1.000	NUM
agb-422	218	51	1.000	1.000	NUM
agb-422	218	52	similarly	similarly	ADV
agb-422	218	53	,	,	PUNCT
agb-422	218	54	the	the	DET
agb-422	218	55	rho_a	rho_a	NOUN
agb-422	218	56	coefficient	coefficient	NOUN
agb-422	218	57	,	,	PUNCT
agb-422	218	58	which	which	PRON
agb-422	218	59	serves	serve	VERB
agb-422	218	60	as	as	ADP
agb-422	218	61	a	a	DET
agb-422	218	62	more	more	ADV
agb-422	218	63	robust	robust	ADJ
agb-422	218	64	alternative	alternative	NOUN
agb-422	218	65	to	to	PART
agb-422	218	66	cronbach	cronbach	VERB
agb-422	218	67	’s	’s	PART
agb-422	218	68	alpha	alpha	NOUN
agb-422	218	69	,	,	PUNCT
agb-422	218	70	also	also	ADV
agb-422	218	71	yielded	yield	VERB
agb-422	218	72	values	value	NOUN
agb-422	218	73	of	of	ADP
agb-422	218	74	1.000	1.000	NUM
agb-422	218	75	,	,	PUNCT
agb-422	218	76	reinforcing	reinforce	VERB
agb-422	218	77	the	the	DET
agb-422	218	78	conclusion	conclusion	NOUN
agb-422	218	79	of	of	ADP
agb-422	218	80	perfect	perfect	ADJ
agb-422	218	81	consistency	consistency	NOUN
agb-422	218	82	.	.	PUNCT
agb-422	219	1	the	the	DET
agb-422	219	2	cr	cr	PROPN
agb-422	219	3	coefficient	coefficient	PROPN
agb-422	219	4	,	,	PUNCT
agb-422	219	5	which	which	PRON
agb-422	219	6	evaluates	evaluate	VERB
agb-422	219	7	the	the	DET
agb-422	219	8	consistency	consistency	NOUN
agb-422	219	9	of	of	ADP
agb-422	219	10	each	each	DET
agb-422	219	11	latent	latent	NOUN
agb-422	219	12	construct	construct	VERB
agb-422	219	13	with	with	ADP
agb-422	219	14	its	its	PRON
agb-422	219	15	associated	associated	ADJ
agb-422	219	16	indicators	indicator	NOUN
agb-422	219	17	,	,	PUNCT
agb-422	219	18	likewise	likewise	ADV
agb-422	219	19	returned	return	VERB
agb-422	219	20	values	value	NOUN
agb-422	219	21	of	of	ADP
agb-422	219	22	1.000	1.000	NUM
agb-422	219	23	,	,	PUNCT
agb-422	219	24	further	far	ADV
agb-422	219	25	suggesting	suggest	VERB
agb-422	219	26	no	no	DET
agb-422	219	27	observable	observable	ADJ
agb-422	219	28	measurement	measurement	NOUN
agb-422	219	29	error	error	NOUN
agb-422	219	30	across	across	ADP
agb-422	219	31	variables	variable	NOUN
agb-422	219	32	—	—	PUNCT
agb-422	219	33	an	an	DET
agb-422	219	34	outcome	outcome	NOUN
agb-422	219	35	rarely	rarely	ADV
agb-422	219	36	encountered	encounter	VERB
agb-422	219	37	in	in	ADP
agb-422	219	38	empirical	empirical	ADJ
agb-422	219	39	data	datum	NOUN
agb-422	219	40	.	.	PUNCT
agb-422	220	1	in	in	ADP
agb-422	220	2	addition	addition	NOUN
agb-422	220	3	,	,	PUNCT
agb-422	220	4	the	the	DET
agb-422	220	5	ave	ave	PROPN
agb-422	220	6	,	,	PUNCT
agb-422	220	7	which	which	PRON
agb-422	220	8	assesses	assess	VERB
agb-422	220	9	the	the	DET
agb-422	220	10	proportion	proportion	NOUN
agb-422	220	11	of	of	ADP
agb-422	220	12	variance	variance	NOUN
agb-422	220	13	captured	capture	VERB
agb-422	220	14	by	by	ADP
agb-422	220	15	each	each	DET
agb-422	220	16	latent	latent	NOUN
agb-422	220	17	construct	construct	VERB
agb-422	220	18	relative	relative	ADV
agb-422	220	19	to	to	ADP
agb-422	220	20	the	the	DET
agb-422	220	21	variance	variance	NOUN
agb-422	220	22	due	due	ADP
agb-422	220	23	to	to	ADP
agb-422	220	24	measurement	measurement	NOUN
agb-422	220	25	error	error	NOUN
agb-422	220	26	,	,	PUNCT
agb-422	220	27	reported	report	VERB
agb-422	220	28	values	value	NOUN
agb-422	220	29	of	of	ADP
agb-422	220	30	1.000	1.000	NUM
agb-422	220	31	for	for	ADP
agb-422	220	32	all	all	DET
agb-422	220	33	constructs	construct	NOUN
agb-422	220	34	.	.	PUNCT
agb-422	221	1	this	this	PRON
agb-422	221	2	implies	imply	VERB
agb-422	221	3	that	that	SCONJ
agb-422	221	4	each	each	DET
agb-422	221	5	latent	latent	ADJ
agb-422	221	6	variable	variable	NOUN
agb-422	221	7	accounts	account	VERB
agb-422	221	8	for	for	ADP
agb-422	221	9	100	100	NUM
agb-422	221	10	%	%	NOUN
agb-422	221	11	of	of	ADP
agb-422	221	12	the	the	DET
agb-422	221	13	variance	variance	NOUN
agb-422	221	14	in	in	ADP
agb-422	221	15	its	its	PRON
agb-422	221	16	observed	observed	ADJ
agb-422	221	17	indicators	indicator	NOUN
agb-422	221	18	,	,	PUNCT
agb-422	221	19	a	a	DET
agb-422	221	20	result	result	NOUN
agb-422	221	21	that	that	PRON
agb-422	221	22	is	be	AUX
agb-422	221	23	theoretically	theoretically	ADV
agb-422	221	24	ideal	ideal	ADJ
agb-422	221	25	but	but	CCONJ
agb-422	221	26	rarely	rarely	ADV
agb-422	221	27	realised	realise	VERB
agb-422	221	28	in	in	ADP
agb-422	221	29	practice	practice	NOUN
agb-422	221	30	.	.	PUNCT
agb-422	222	1	overall	overall	ADV
agb-422	222	2	,	,	PUNCT
agb-422	222	3	while	while	SCONJ
agb-422	222	4	these	these	DET
agb-422	222	5	results	result	NOUN
agb-422	222	6	denote	denote	VERB
agb-422	222	7	perfect	perfect	ADJ
agb-422	222	8	reliability	reliability	NOUN
agb-422	222	9	and	and	CCONJ
agb-422	222	10	validity	validity	NOUN
agb-422	222	11	for	for	ADP
agb-422	222	12	the	the	DET
agb-422	222	13	model	model	NOUN
agb-422	222	14	,	,	PUNCT
agb-422	222	15	such	such	ADJ
agb-422	222	16	outcomes	outcome	NOUN
agb-422	222	17	are	be	AUX
agb-422	222	18	atypical	atypical	ADJ
agb-422	222	19	in	in	ADP
agb-422	222	20	empirical	empirical	ADJ
agb-422	222	21	research	research	NOUN
agb-422	222	22	and	and	CCONJ
agb-422	222	23	may	may	AUX
agb-422	222	24	warrant	warrant	VERB
agb-422	222	25	further	further	ADJ
agb-422	222	26	scrutiny	scrutiny	NOUN
agb-422	222	27	.	.	PUNCT
agb-422	223	1	figure	figure	NOUN
agb-422	223	2	2	2	NUM
agb-422	223	3	illustrates	illustrate	VERB
agb-422	223	4	the	the	DET
agb-422	223	5	structural	structural	ADJ
agb-422	223	6	model	model	NOUN
agb-422	223	7	employed	employ	VERB
agb-422	223	8	to	to	PART
agb-422	223	9	evaluate	evaluate	VERB
agb-422	223	10	the	the	DET
agb-422	223	11	model	model	NOUN
agb-422	223	12	’s	’s	PART
agb-422	223	13	validity	validity	NOUN
agb-422	223	14	.	.	PUNCT
agb-422	224	1	figure	figure	NOUN
agb-422	224	2	2	2	NUM
agb-422	224	3	:	:	PUNCT
agb-422	224	4	structural	structural	ADJ
agb-422	224	5	model	model	NOUN
agb-422	224	6	for	for	ADP
agb-422	224	7	testing	testing	NOUN
agb-422	224	8	model	model	NOUN
agb-422	224	9	validity	validity	NOUN
agb-422	224	10	.	.	PUNCT
agb-422	225	1	inferential	inferential	ADJ
agb-422	225	2	statistics	statistic	NOUN
agb-422	225	3	and	and	CCONJ
agb-422	225	4	hypothesis	hypothesis	NOUN
agb-422	225	5	testing	test	VERB
agb-422	225	6	inferential	inferential	ADJ
agb-422	225	7	statistics	statistic	NOUN
agb-422	225	8	for	for	ADP
agb-422	225	9	direct	direct	ADJ
agb-422	225	10	effects	effect	NOUN
agb-422	225	11	table	table	NOUN
agb-422	225	12	6	6	NUM
agb-422	225	13	displays	display	VERB
agb-422	225	14	the	the	DET
agb-422	225	15	results	result	NOUN
agb-422	225	16	of	of	ADP
agb-422	225	17	the	the	DET
agb-422	225	18	inferential	inferential	ADJ
agb-422	225	19	statistical	statistical	ADJ
agb-422	225	20	analysis	analysis	NOUN
agb-422	225	21	regarding	regard	VERB
agb-422	225	22	the	the	DET
agb-422	225	23	direct	direct	ADJ
agb-422	225	24	effects	effect	NOUN
agb-422	225	25	among	among	ADP
agb-422	225	26	the	the	DET
agb-422	225	27	study	study	NOUN
agb-422	225	28	variables	variable	NOUN
agb-422	225	29	.	.	PUNCT
agb-422	226	1	the	the	DET
agb-422	226	2	analysis	analysis	NOUN
agb-422	226	3	reveals	reveal	VERB
agb-422	226	4	a	a	DET
agb-422	226	5	positive	positive	ADJ
agb-422	226	6	path	path	NOUN
agb-422	226	7	coefficient	coefficient	NOUN
agb-422	226	8	for	for	ADP
agb-422	226	9	the	the	DET
agb-422	226	10	relationship	relationship	NOUN
agb-422	226	11	between	between	ADP
agb-422	226	12	bs	bs	PROPN
agb-422	226	13	and	and	CCONJ
agb-422	226	14	cr	cr	PROPN
agb-422	226	15	,	,	PUNCT
agb-422	226	16	suggesting	suggest	VERB
agb-422	226	17	that	that	SCONJ
agb-422	226	18	an	an	DET
agb-422	226	19	increase	increase	NOUN
agb-422	226	20	in	in	ADP
agb-422	226	21	bs	bs	PROPN
agb-422	226	22	is	be	AUX
agb-422	226	23	linked	link	VERB
agb-422	226	24	to	to	ADP
agb-422	226	25	an	an	DET
agb-422	226	26	improvement	improvement	NOUN
agb-422	226	27	in	in	ADP
agb-422	226	28	cr	cr	PROPN
agb-422	226	29	.	.	PUNCT
agb-422	227	1	this	this	DET
agb-422	227	2	relationship	relationship	NOUN
agb-422	227	3	is	be	AUX
agb-422	227	4	statistically	statistically	ADV
agb-422	227	5	significant	significant	ADJ
agb-422	227	6	,	,	PUNCT
agb-422	227	7	as	as	SCONJ
agb-422	227	8	indicated	indicate	VERB
agb-422	227	9	by	by	ADP
agb-422	227	10	a	a	DET
agb-422	227	11	tvalue	tvalue	NOUN
agb-422	227	12	of	of	ADP
agb-422	227	13	3.283	3.283	NUM
agb-422	227	14	and	and	CCONJ
agb-422	227	15	a	a	DET
agb-422	227	16	p	p	NOUN
agb-422	227	17	-	-	PUNCT
agb-422	227	18	value	value	NOUN
agb-422	227	19	of	of	ADP
agb-422	227	20	0.001	0.001	NUM
agb-422	227	21	,	,	PUNCT
agb-422	227	22	which	which	PRON
agb-422	227	23	falls	fall	VERB
agb-422	227	24	below	below	ADP
agb-422	227	25	the	the	DET
agb-422	227	26	0.05	0.05	NUM
agb-422	227	27	significance	significance	NOUN
agb-422	227	28	level	level	NOUN
agb-422	227	29	.	.	PUNCT
agb-422	228	1	these	these	DET
agb-422	228	2	findings	finding	NOUN
agb-422	228	3	suggest	suggest	VERB
agb-422	228	4	that	that	SCONJ
agb-422	228	5	larger	large	ADJ
agb-422	228	6	bs	b	NOUN
agb-422	228	7	is	be	AUX
agb-422	228	8	positively	positively	ADV
agb-422	228	9	associated	associate	VERB
agb-422	228	10	with	with	ADP
agb-422	228	11	higher	high	ADJ
agb-422	228	12	cr	cr	PROPN
agb-422	228	13	assessments	assessment	NOUN
agb-422	228	14	.	.	PUNCT
agb-422	229	1	in	in	ADP
agb-422	229	2	relation	relation	NOUN
agb-422	229	3	to	to	ADP
agb-422	229	4	the	the	DET
agb-422	229	5	influence	influence	NOUN
agb-422	229	6	of	of	ADP
agb-422	229	7	ifrs	ifrs	PROPN
agb-422	229	8	on	on	ADP
agb-422	229	9	bs	bs	PROPN
agb-422	229	10	,	,	PUNCT
agb-422	229	11	the	the	DET
agb-422	229	12	results	result	NOUN
agb-422	229	13	indicate	indicate	VERB
agb-422	229	14	a	a	DET
agb-422	229	15	marginal	marginal	ADJ
agb-422	229	16	positive	positive	ADJ
agb-422	229	17	association	association	NOUN
agb-422	229	18	;	;	PUNCT
agb-422	229	19	however	however	ADV
agb-422	229	20	,	,	PUNCT
agb-422	229	21	this	this	DET
agb-422	229	22	effect	effect	NOUN
agb-422	229	23	lacks	lack	VERB
agb-422	229	24	statistical	statistical	ADJ
agb-422	229	25	significance	significance	NOUN
agb-422	229	26	.	.	PUNCT
agb-422	230	1	the	the	DET
agb-422	230	2	t	t	NOUN
agb-422	230	3	-	-	PUNCT
agb-422	230	4	value	value	NOUN
agb-422	230	5	of	of	ADP
agb-422	230	6	1.035	1.035	NUM
agb-422	230	7	and	and	CCONJ
agb-422	230	8	p	p	NOUN
agb-422	230	9	-	-	PUNCT
agb-422	230	10	value	value	NOUN
agb-422	230	11	of	of	ADP
agb-422	230	12	0.301	0.301	NUM
agb-422	230	13	suggest	suggest	VERB
agb-422	230	14	that	that	SCONJ
agb-422	230	15	ifrs	ifrs	PROPN
agb-422	230	16	does	do	AUX
agb-422	230	17	not	not	PART
agb-422	230	18	meaningfully	meaningfully	ADV
agb-422	230	19	affect	affect	VERB
agb-422	230	20	bs	b	NOUN
agb-422	230	21	.	.	PUNCT
agb-422	231	1	this	this	PRON
agb-422	231	2	could	could	AUX
agb-422	231	3	imply	imply	VERB
agb-422	231	4	that	that	SCONJ
agb-422	231	5	decisions	decision	NOUN
agb-422	231	6	regarding	regard	VERB
agb-422	231	7	board	board	NOUN
agb-422	231	8	composition	composition	NOUN
agb-422	231	9	are	be	AUX
agb-422	231	10	influenced	influence	VERB
agb-422	231	11	by	by	ADP
agb-422	231	12	internal	internal	ADJ
agb-422	231	13	governance	governance	NOUN
agb-422	231	14	practices	practice	NOUN
agb-422	231	15	rather	rather	ADV
agb-422	231	16	than	than	ADP
agb-422	231	17	compliance	compliance	NOUN
agb-422	231	18	with	with	ADP
agb-422	231	19	ifrs	ifrs	PROPN
agb-422	231	20	.	.	PUNCT
agb-422	232	1	the	the	DET
agb-422	232	2	direct	direct	ADJ
agb-422	232	3	effect	effect	NOUN
agb-422	232	4	of	of	ADP
agb-422	232	5	ifrs	ifrs	PROPN
agb-422	232	6	on	on	ADP
agb-422	232	7	cr	cr	PROPN
agb-422	232	8	was	be	AUX
agb-422	232	9	found	find	VERB
agb-422	232	10	to	to	PART
agb-422	232	11	be	be	AUX
agb-422	232	12	extremely	extremely	ADV
agb-422	232	13	weak	weak	ADJ
agb-422	232	14	and	and	CCONJ
agb-422	232	15	statistically	statistically	ADV
agb-422	232	16	insignificant	insignificant	ADJ
agb-422	232	17	,	,	PUNCT
agb-422	232	18	with	with	ADP
agb-422	232	19	a	a	DET
agb-422	232	20	t	t	NOUN
agb-422	232	21	-	-	PUNCT
agb-422	232	22	value	value	NOUN
agb-422	232	23	of	of	ADP
agb-422	232	24	0.435	0.435	NUM
agb-422	232	25	and	and	CCONJ
agb-422	232	26	a	a	DET
agb-422	232	27	pvalue	pvalue	NOUN
agb-422	232	28	of	of	ADP
agb-422	232	29	0.664	0.664	NUM
agb-422	232	30	.	.	PUNCT
agb-422	233	1	this	this	PRON
agb-422	233	2	suggests	suggest	VERB
agb-422	233	3	that	that	SCONJ
agb-422	233	4	the	the	DET
agb-422	233	5	adoption	adoption	NOUN
agb-422	233	6	of	of	ADP
agb-422	233	7	ifrs	ifrs	PROPN
agb-422	233	8	alone	alone	ADV
agb-422	233	9	does	do	AUX
agb-422	233	10	not	not	PART
agb-422	233	11	exert	exert	VERB
agb-422	233	12	a	a	DET
agb-422	233	13	measurable	measurable	ADJ
agb-422	233	14	impact	impact	NOUN
agb-422	233	15	on	on	ADP
agb-422	233	16	cr	cr	NOUN
agb-422	233	17	among	among	ADP
agb-422	233	18	the	the	DET
agb-422	233	19	banks	bank	NOUN
agb-422	233	20	studied	study	VERB
agb-422	233	21	.	.	PUNCT
agb-422	234	1	table	table	NOUN
agb-422	234	2	6	6	NUM
agb-422	234	3	:	:	PUNCT
agb-422	234	4	inferential	inferential	ADJ
agb-422	234	5	statistics	statistic	NOUN
agb-422	234	6	for	for	ADP
agb-422	234	7	direct	direct	ADJ
agb-422	234	8	effects	effect	NOUN
agb-422	234	9	.	.	PUNCT
agb-422	235	1	path	path	NOUN
agb-422	235	2	coefficients	coefficient	NOUN
agb-422	235	3	original	original	ADJ
agb-422	235	4	sample	sample	NOUN
agb-422	235	5	(	(	PUNCT
agb-422	235	6	o	o	NOUN
agb-422	235	7	)	)	PUNCT
agb-422	235	8	stdev	stdev	NOUN
agb-422	235	9	t	t	PROPN
agb-422	235	10	statistics	statistic	NOUN
agb-422	236	1	p	p	NOUN
agb-422	236	2	values	value	VERB
agb-422	236	3	bs	bs	NOUN
agb-422	236	4	-	-	PUNCT
agb-422	236	5	>	>	X
agb-422	236	6	cr	cr	PROPN
agb-422	236	7	0.206	0.206	NUM
agb-422	236	8	0.063	0.063	NUM
agb-422	236	9	3.283	3.283	NUM
agb-422	236	10	0.001	0.001	NUM
agb-422	236	11	ifrs	ifrs	NOUN
agb-422	236	12	-	-	PUNCT
agb-422	236	13	>	>	X
agb-422	236	14	bs	bs	NOUN
agb-422	236	15	0.102	0.102	NUM
agb-422	236	16	0.098	0.098	NUM
agb-422	236	17	1.035	1.035	NUM
agb-422	236	18	0.301	0.301	NUM
agb-422	236	19	ifrs	ifrs	NOUN
agb-422	236	20	-	-	PUNCT
agb-422	236	21	>	>	X
agb-422	236	22	cr	cr	PROPN
agb-422	236	23	0.046	0.046	NUM
agb-422	236	24	0.106	0.106	NUM
agb-422	236	25	0.435	0.435	NUM
agb-422	236	26	0.664	0.664	NUM
agb-422	236	27	ifrs	ifrs	NOUN
agb-422	236	28	-	-	PUNCT
agb-422	236	29	>	>	X
agb-422	236	30	msp	msp	PROPN
agb-422	236	31	0.228	0.228	NUM
agb-422	236	32	0.084	0.084	NUM
agb-422	236	33	2.730	2.730	NUM
agb-422	236	34	0.007	0.007	NUM
agb-422	236	35	ifrs	ifrs	NOUN
agb-422	236	36	-	-	PUNCT
agb-422	236	37	>	>	X
agb-422	236	38	sex	sex	NOUN
agb-422	236	39	-0.033	-0.033	PUNCT
agb-422	236	40	0.098	0.098	NUM
agb-422	236	41	0.339	0.339	NUM
agb-422	236	42	0.735	0.735	NUM
agb-422	236	43	msp	msp	NOUN
agb-422	236	44	-	-	PUNCT
agb-422	236	45	>	>	X
agb-422	236	46	cr	cr	PROPN
agb-422	236	47	-0.185	-0.185	NUM
agb-422	237	1	0.075	0.075	NUM
agb-422	237	2	2.465	2.465	NUM
agb-422	237	3	0.014	0.014	NUM
agb-422	237	4	sex	sex	NOUN
agb-422	237	5	-	-	PUNCT
agb-422	237	6	>	>	X
agb-422	237	7	cr	cr	PROPN
agb-422	237	8	-0.083	-0.083	PROPN
agb-422	237	9	0.071	0.071	NUM
agb-422	237	10	1.178	1.178	NUM
agb-422	237	11	0.239	0.239	NUM
agb-422	237	12	on	on	ADP
agb-422	237	13	the	the	DET
agb-422	237	14	other	other	ADJ
agb-422	237	15	hand	hand	NOUN
agb-422	237	16	,	,	PUNCT
agb-422	237	17	ifrs	ifrs	PROPN
agb-422	237	18	demonstrated	demonstrate	VERB
agb-422	237	19	a	a	DET
agb-422	237	20	moderately	moderately	ADV
agb-422	237	21	positive	positive	ADJ
agb-422	237	22	and	and	CCONJ
agb-422	237	23	statistically	statistically	ADV
agb-422	237	24	significant	significant	ADJ
agb-422	237	25	relationship	relationship	NOUN
agb-422	237	26	with	with	ADP
agb-422	237	27	msp	msp	PROPN
agb-422	237	28	.	.	PUNCT
agb-422	238	1	the	the	DET
agb-422	238	2	path	path	NOUN
agb-422	238	3	coefficient	coefficient	NOUN
agb-422	238	4	,	,	PUNCT
agb-422	238	5	supported	support	VERB
agb-422	238	6	by	by	ADP
agb-422	238	7	a	a	DET
agb-422	238	8	t	t	NOUN
agb-422	238	9	-	-	PUNCT
agb-422	238	10	value	value	NOUN
agb-422	238	11	of	of	ADP
agb-422	238	12	2.730	2.730	NUM
agb-422	238	13	and	and	CCONJ
agb-422	238	14	a	a	DET
agb-422	238	15	p	p	NOUN
agb-422	238	16	-	-	PUNCT
agb-422	238	17	value	value	NOUN
agb-422	238	18	of	of	ADP
agb-422	238	19	0.007	0.007	NUM
agb-422	238	20	,	,	PUNCT
agb-422	238	21	indicates	indicate	VERB
agb-422	238	22	that	that	SCONJ
agb-422	238	23	ifrs	ifrs	NOUN
agb-422	238	24	adoption	adoption	NOUN
agb-422	238	25	may	may	AUX
agb-422	238	26	be	be	AUX
agb-422	238	27	associated	associate	VERB
agb-422	238	28	with	with	ADP
agb-422	238	29	an	an	DET
agb-422	238	30	increase	increase	NOUN
agb-422	238	31	in	in	ADP
agb-422	238	32	msp	msp	PROPN
agb-422	238	33	.	.	PUNCT
agb-422	239	1	this	this	DET
agb-422	239	2	result	result	NOUN
agb-422	239	3	could	could	AUX
agb-422	239	4	reflect	reflect	VERB
agb-422	239	5	improved	improved	ADJ
agb-422	239	6	transparency	transparency	NOUN
agb-422	239	7	or	or	CCONJ
agb-422	239	8	regulatory	regulatory	ADJ
agb-422	239	9	confidence	confidence	NOUN
agb-422	239	10	attracting	attract	VERB
agb-422	239	11	more	more	ADV
agb-422	239	12	concentrated	concentrated	ADJ
agb-422	239	13	ownership	ownership	NOUN
agb-422	239	14	.	.	PUNCT
agb-422	240	1	regarding	regard	VERB
agb-422	240	2	the	the	DET
agb-422	240	3	interplay	interplay	NOUN
agb-422	240	4	between	between	ADP
agb-422	240	5	ifrs	ifrs	NOUN
agb-422	240	6	and	and	CCONJ
agb-422	240	7	sex	sex	NOUN
agb-422	240	8	,	,	PUNCT
agb-422	240	9	the	the	DET
agb-422	240	10	path	path	NOUN
agb-422	240	11	coefficient	coefficient	NOUN
agb-422	240	12	indicated	indicate	VERB
agb-422	240	13	a	a	DET
agb-422	240	14	very	very	ADV
agb-422	240	15	weak	weak	ADJ
agb-422	240	16	and	and	CCONJ
agb-422	240	17	negative	negative	ADJ
agb-422	240	18	effect	effect	NOUN
agb-422	240	19	that	that	PRON
agb-422	240	20	was	be	AUX
agb-422	240	21	not	not	PART
agb-422	240	22	statistically	statistically	ADV
agb-422	240	23	significant	significant	ADJ
agb-422	240	24	.	.	PUNCT
agb-422	241	1	with	with	ADP
agb-422	241	2	a	a	DET
agb-422	241	3	t	t	NOUN
agb-422	241	4	-	-	PUNCT
agb-422	241	5	value	value	NOUN
agb-422	241	6	of	of	ADP
agb-422	241	7	0.339	0.339	NUM
agb-422	241	8	and	and	CCONJ
agb-422	241	9	a	a	DET
agb-422	241	10	pvalue	pvalue	NOUN
agb-422	241	11	of	of	ADP
agb-422	241	12	0.735	0.735	NUM
agb-422	241	13	,	,	PUNCT
agb-422	241	14	the	the	DET
agb-422	241	15	findings	finding	NOUN
agb-422	241	16	suggest	suggest	VERB
agb-422	241	17	that	that	SCONJ
agb-422	241	18	ifrs	ifrs	PROPN
agb-422	241	19	has	have	VERB
agb-422	241	20	no	no	DET
agb-422	241	21	observable	observable	ADJ
agb-422	241	22	influence	influence	NOUN
agb-422	241	23	on	on	ADP
agb-422	241	24	sex	sex	NOUN
agb-422	241	25	.	.	PUNCT
agb-422	242	1	this	this	PRON
agb-422	242	2	may	may	AUX
agb-422	242	3	imply	imply	VERB
agb-422	242	4	that	that	SCONJ
agb-422	242	5	decisions	decision	NOUN
agb-422	242	6	regarding	regard	VERB
agb-422	242	7	female	female	ADJ
agb-422	242	8	board	board	NOUN
agb-422	242	9	participation	participation	NOUN
agb-422	242	10	are	be	AUX
agb-422	242	11	shaped	shape	VERB
agb-422	242	12	by	by	ADP
agb-422	242	13	organisational	organisational	ADJ
agb-422	242	14	or	or	CCONJ
agb-422	242	15	cultural	cultural	ADJ
agb-422	242	16	factors	factor	NOUN
agb-422	242	17	rather	rather	ADV
agb-422	242	18	than	than	ADP
agb-422	242	19	financial	financial	ADJ
agb-422	242	20	reporting	reporting	NOUN
agb-422	242	21	standards	standard	NOUN
agb-422	242	22	.	.	PUNCT
agb-422	243	1	the	the	DET
agb-422	243	2	relationship	relationship	NOUN
agb-422	243	3	between	between	ADP
agb-422	243	4	msp	msp	PROPN
agb-422	243	5	and	and	CCONJ
agb-422	243	6	cr	cr	PROPN
agb-422	243	7	revealed	reveal	VERB
agb-422	243	8	a	a	DET
agb-422	243	9	moderately	moderately	ADV
agb-422	243	10	negative	negative	ADJ
agb-422	243	11	and	and	CCONJ
agb-422	243	12	statistically	statistically	ADV
agb-422	243	13	significant	significant	ADJ
agb-422	243	14	effect	effect	NOUN
agb-422	243	15	.	.	PUNCT
agb-422	244	1	the	the	DET
agb-422	244	2	t	t	NOUN
agb-422	244	3	-	-	PUNCT
agb-422	244	4	value	value	NOUN
agb-422	244	5	of	of	ADP
agb-422	244	6	2.465	2.465	NUM
agb-422	244	7	and	and	CCONJ
agb-422	244	8	a	a	DET
agb-422	244	9	p	p	NOUN
agb-422	244	10	-	-	PUNCT
agb-422	244	11	value	value	NOUN
agb-422	244	12	of	of	ADP
agb-422	244	13	0.014	0.014	NUM
agb-422	244	14	indicate	indicate	VERB
agb-422	244	15	that	that	SCONJ
agb-422	244	16	higher	high	ADJ
agb-422	244	17	msp	msp	PROPN
agb-422	244	18	is	be	AUX
agb-422	244	19	associated	associate	VERB
agb-422	244	20	with	with	ADP
agb-422	244	21	lower	low	ADJ
agb-422	244	22	cr	cr	NOUN
agb-422	244	23	.	.	PUNCT
agb-422	245	1	this	this	PRON
agb-422	245	2	may	may	AUX
agb-422	245	3	be	be	AUX
agb-422	245	4	due	due	ADJ
agb-422	245	5	to	to	ADP
agb-422	245	6	the	the	DET
agb-422	245	7	concentrated	concentrated	ADJ
agb-422	245	8	influence	influence	NOUN
agb-422	245	9	of	of	ADP
agb-422	245	10	major	major	ADJ
agb-422	245	11	shareholders	shareholder	NOUN
agb-422	245	12	potentially	potentially	ADV
agb-422	245	13	undermining	undermine	VERB
agb-422	245	14	effective	effective	ADJ
agb-422	245	15	governance	governance	NOUN
agb-422	245	16	,	,	PUNCT
agb-422	245	17	thereby	thereby	ADV
agb-422	245	18	diminishing	diminish	VERB
agb-422	245	19	creditworthiness	creditworthiness	NOUN
agb-422	245	20	.	.	PUNCT
agb-422	246	1	lastly	lastly	ADV
agb-422	246	2	,	,	PUNCT
agb-422	246	3	the	the	DET
agb-422	246	4	path	path	NOUN
agb-422	246	5	from	from	ADP
agb-422	246	6	sex	sex	NOUN
agb-422	246	7	to	to	ADP
agb-422	246	8	cr	cr	PROPN
agb-422	246	9	showed	show	VERB
agb-422	246	10	a	a	DET
agb-422	246	11	very	very	ADV
agb-422	246	12	weak	weak	ADJ
agb-422	246	13	negative	negative	ADJ
agb-422	246	14	relationship	relationship	NOUN
agb-422	246	15	that	that	PRON
agb-422	246	16	was	be	AUX
agb-422	246	17	statistically	statistically	ADV
agb-422	246	18	insignificant	insignificant	ADJ
agb-422	246	19	.	.	PUNCT
agb-422	247	1	the	the	DET
agb-422	247	2	t	t	NOUN
agb-422	247	3	-	-	PUNCT
agb-422	247	4	value	value	NOUN
agb-422	247	5	of	of	ADP
agb-422	247	6	1.178	1.178	NUM
agb-422	247	7	and	and	CCONJ
agb-422	247	8	p	p	NOUN
agb-422	247	9	-	-	PUNCT
agb-422	247	10	value	value	NOUN
agb-422	247	11	of	of	ADP
agb-422	247	12	0.239	0.239	NUM
agb-422	247	13	suggest	suggest	VERB
agb-422	247	14	that	that	SCONJ
agb-422	247	15	sex	sex	NOUN
agb-422	247	16	does	do	AUX
agb-422	247	17	not	not	PART
agb-422	247	18	have	have	VERB
agb-422	247	19	a	a	DET
agb-422	247	20	direct	direct	ADJ
agb-422	247	21	or	or	CCONJ
agb-422	247	22	significant	significant	ADJ
agb-422	247	23	impact	impact	NOUN
agb-422	247	24	on	on	ADP
agb-422	247	25	cr	cr	PROPN
agb-422	247	26	.	.	PUNCT
agb-422	248	1	this	this	DET
agb-422	248	2	outcome	outcome	NOUN
agb-422	248	3	may	may	AUX
agb-422	248	4	reflect	reflect	VERB
agb-422	248	5	the	the	DET
agb-422	248	6	limited	limited	ADJ
agb-422	248	7	presence	presence	NOUN
agb-422	248	8	or	or	CCONJ
agb-422	248	9	influence	influence	NOUN
agb-422	248	10	of	of	ADP
agb-422	248	11	female	female	ADJ
agb-422	248	12	members	member	NOUN
agb-422	248	13	in	in	ADP
agb-422	248	14	governance	governance	NOUN
agb-422	248	15	structures	structure	NOUN
agb-422	248	16	across	across	ADP
agb-422	248	17	the	the	DET
agb-422	248	18	sample	sample	NOUN
agb-422	248	19	.	.	PUNCT
agb-422	249	1	inferential	inferential	ADJ
agb-422	249	2	statistics	statistic	NOUN
agb-422	249	3	for	for	ADP
agb-422	249	4	indirect	indirect	ADJ
agb-422	249	5	effects	effect	NOUN
agb-422	249	6	table	table	NOUN
agb-422	249	7	7	7	NUM
agb-422	249	8	presents	present	VERB
agb-422	249	9	the	the	DET
agb-422	249	10	results	result	NOUN
agb-422	249	11	related	relate	VERB
agb-422	249	12	to	to	ADP
agb-422	249	13	the	the	DET
agb-422	249	14	indirect	indirect	ADJ
agb-422	249	15	effects	effect	NOUN
agb-422	249	16	,	,	PUNCT
agb-422	249	17	aimed	aim	VERB
agb-422	249	18	at	at	ADP
agb-422	249	19	evaluating	evaluate	VERB
agb-422	249	20	whether	whether	SCONJ
agb-422	249	21	cgms	cgm	NOUN
agb-422	249	22	(	(	PUNCT
agb-422	249	23	bs	bs	PROPN
agb-422	249	24	,	,	PUNCT
agb-422	249	25	msp	msp	PROPN
agb-422	249	26	,	,	PUNCT
agb-422	249	27	and	and	CCONJ
agb-422	249	28	sex	sex	NOUN
agb-422	249	29	)	)	PUNCT
agb-422	249	30	mediate	mediate	VERB
agb-422	249	31	the	the	DET
agb-422	249	32	relationship	relationship	NOUN
agb-422	249	33	between	between	ADP
agb-422	249	34	ifrs	ifrs	PROPN
agb-422	249	35	adoption	adoption	NOUN
agb-422	249	36	and	and	CCONJ
agb-422	249	37	cr	cr	PROPN
agb-422	249	38	.	.	PUNCT
agb-422	250	1	the	the	DET
agb-422	250	2	findings	finding	NOUN
agb-422	250	3	indicate	indicate	VERB
agb-422	250	4	that	that	SCONJ
agb-422	250	5	the	the	DET
agb-422	250	6	indirect	indirect	ADJ
agb-422	250	7	effect	effect	NOUN
agb-422	250	8	along	along	ADP
agb-422	250	9	the	the	DET
agb-422	250	10	path	path	NOUN
agb-422	250	11	agbioforum	agbioforum	NOUN
agb-422	250	12	,	,	PUNCT
agb-422	250	13	27(1	27(1	NUM
agb-422	250	14	)	)	PUNCT
agb-422	250	15	,	,	PUNCT
agb-422	250	16	2025	2025	NUM
agb-422	250	17	|	|	CCONJ
agb-422	250	18	65	65	NUM
agb-422	250	19	thijeel	thijeel	NOUN
agb-422	250	20	et	et	PROPN
agb-422	250	21	al	al	PROPN
agb-422	250	22	—	—	PUNCT
agb-422	250	23	ifrs	ifrs	PROPN
agb-422	250	24	adoption	adoption	NOUN
agb-422	250	25	and	and	CCONJ
agb-422	250	26	credit	credit	NOUN
agb-422	250	27	rating	rating	NOUN
agb-422	250	28	in	in	ADP
agb-422	250	29	iraqi	iraqi	ADJ
agb-422	250	30	banks	bank	NOUN
agb-422	250	31	:	:	PUNCT
agb-422	250	32	the	the	DET
agb-422	250	33	mediating	mediate	VERB
agb-422	250	34	role	role	NOUN
agb-422	250	35	of	of	ADP
agb-422	250	36	governance	governance	NOUN
agb-422	250	37	and	and	CCONJ
agb-422	250	38	implications	implication	NOUN
agb-422	250	39	for	for	ADP
agb-422	250	40	agricultural	agricultural	ADJ
agb-422	250	41	...	...	PUNCT
agb-422	250	42	(	(	PUNCT
agb-422	250	43	ifrs	ifrs	NOUN
agb-422	250	44	→	→	SYM
agb-422	250	45	bs	bs	PROPN
agb-422	250	46	→	→	SYM
agb-422	250	47	cr	cr	X
agb-422	250	48	)	)	PUNCT
agb-422	250	49	is	be	AUX
agb-422	250	50	minimal	minimal	ADJ
agb-422	250	51	and	and	CCONJ
agb-422	250	52	lacks	lack	VERB
agb-422	250	53	statistical	statistical	ADJ
agb-422	250	54	significance	significance	NOUN
agb-422	250	55	.	.	PUNCT
agb-422	251	1	the	the	DET
agb-422	251	2	impact	impact	NOUN
agb-422	251	3	coefficient	coefficient	NOUN
agb-422	251	4	was	be	AUX
agb-422	251	5	0.021	0.021	NUM
agb-422	251	6	,	,	PUNCT
agb-422	251	7	with	with	ADP
agb-422	251	8	a	a	DET
agb-422	251	9	tvalue	tvalue	NOUN
agb-422	251	10	of	of	ADP
agb-422	251	11	0.908	0.908	NUM
agb-422	251	12	,	,	PUNCT
agb-422	251	13	which	which	PRON
agb-422	251	14	is	be	AUX
agb-422	251	15	below	below	ADP
agb-422	251	16	the	the	DET
agb-422	251	17	acceptable	acceptable	ADJ
agb-422	251	18	threshold	threshold	NOUN
agb-422	251	19	for	for	ADP
agb-422	251	20	significance	significance	NOUN
agb-422	251	21	.	.	PUNCT
agb-422	252	1	additionally	additionally	ADV
agb-422	252	2	,	,	PUNCT
agb-422	252	3	the	the	DET
agb-422	252	4	p	p	NOUN
agb-422	252	5	-	-	PUNCT
agb-422	252	6	value	value	NOUN
agb-422	252	7	of	of	ADP
agb-422	252	8	0.364	0.364	NUM
agb-422	252	9	exceeds	exceed	VERB
agb-422	252	10	the	the	DET
agb-422	252	11	0.05	0.05	NUM
agb-422	252	12	criterion	criterion	NOUN
agb-422	252	13	,	,	PUNCT
agb-422	252	14	confirming	confirm	VERB
agb-422	252	15	the	the	DET
agb-422	252	16	absence	absence	NOUN
agb-422	252	17	of	of	ADP
agb-422	252	18	a	a	DET
agb-422	252	19	significant	significant	ADJ
agb-422	252	20	mediating	mediate	VERB
agb-422	252	21	role	role	NOUN
agb-422	252	22	for	for	ADP
agb-422	252	23	bs	b	NOUN
agb-422	252	24	in	in	ADP
agb-422	252	25	the	the	DET
agb-422	252	26	relationship	relationship	NOUN
agb-422	252	27	between	between	ADP
agb-422	252	28	ifrs	ifrs	PROPN
agb-422	252	29	and	and	CCONJ
agb-422	252	30	cr	cr	PROPN
agb-422	252	31	.	.	PUNCT
agb-422	253	1	these	these	DET
agb-422	253	2	results	result	NOUN
agb-422	253	3	suggest	suggest	VERB
agb-422	253	4	that	that	SCONJ
agb-422	253	5	changes	change	NOUN
agb-422	253	6	in	in	ADP
agb-422	253	7	bs	b	NOUN
agb-422	253	8	do	do	AUX
agb-422	253	9	not	not	PART
agb-422	253	10	mediate	mediate	VERB
agb-422	253	11	the	the	DET
agb-422	253	12	influence	influence	NOUN
agb-422	253	13	of	of	ADP
agb-422	253	14	ifrs	ifrs	ADJ
agb-422	253	15	adoption	adoption	NOUN
agb-422	253	16	on	on	ADP
agb-422	253	17	cr	cr	PROPN
agb-422	253	18	,	,	PUNCT
agb-422	253	19	indicating	indicate	VERB
agb-422	253	20	that	that	SCONJ
agb-422	253	21	bs	bs	PROPN
agb-422	253	22	does	do	AUX
agb-422	253	23	not	not	PART
agb-422	253	24	serve	serve	VERB
agb-422	253	25	as	as	ADP
agb-422	253	26	an	an	DET
agb-422	253	27	effective	effective	ADJ
agb-422	253	28	intermediary	intermediary	NOUN
agb-422	253	29	in	in	ADP
agb-422	253	30	this	this	DET
agb-422	253	31	context	context	NOUN
agb-422	253	32	.	.	PUNCT
agb-422	254	1	table	table	NOUN
agb-422	254	2	7	7	NUM
agb-422	254	3	:	:	PUNCT
agb-422	254	4	inferential	inferential	ADJ
agb-422	254	5	statistics	statistic	NOUN
agb-422	254	6	for	for	ADP
agb-422	254	7	indirect	indirect	ADJ
agb-422	254	8	effects	effect	NOUN
agb-422	254	9	.	.	PUNCT
agb-422	255	1	specific	specific	ADJ
agb-422	255	2	indirect	indirect	ADJ
agb-422	255	3	effects	effect	NOUN
agb-422	255	4	original	original	ADJ
agb-422	255	5	sample	sample	NOUN
agb-422	255	6	(	(	PUNCT
agb-422	255	7	o	o	NOUN
agb-422	255	8	)	)	PUNCT
agb-422	255	9	standard	standard	ADJ
agb-422	255	10	deviation	deviation	NOUN
agb-422	255	11	t	t	NOUN
agb-422	255	12	statistics	statistic	NOUN
agb-422	255	13	p	p	NOUN
agb-422	255	14	values	value	VERB
agb-422	255	15	ifrs	ifrs	NOUN
agb-422	255	16	-	-	PUNCT
agb-422	255	17	>	>	X
agb-422	255	18	bs	bs	PROPN
agb-422	255	19	-	-	PUNCT
agb-422	255	20	>	>	X
agb-422	255	21	cr	cr	PROPN
agb-422	255	22	0.021	0.021	NUM
agb-422	255	23	0.023	0.023	NUM
agb-422	255	24	0.908	0.908	NUM
agb-422	255	25	0.364	0.364	NUM
agb-422	255	26	ifrs	ifrs	NOUN
agb-422	255	27	-	-	PUNCT
agb-422	255	28	>	>	X
agb-422	255	29	msp	msp	PROPN
agb-422	255	30	-	-	PUNCT
agb-422	255	31	>	>	X
agb-422	255	32	cr	cr	NOUN
agb-422	255	33	-0.042	-0.042	PUNCT
agb-422	255	34	0.025	0.025	NUM
agb-422	255	35	1.691	1.691	NUM
agb-422	255	36	0.091	0.091	NUM
agb-422	255	37	ifrs	ifrs	NOUN
agb-422	255	38	-	-	PUNCT
agb-422	255	39	>	>	X
agb-422	255	40	sex	sex	NOUN
agb-422	255	41	-	-	PUNCT
agb-422	255	42	>	>	NOUN
agb-422	255	43	cr	cr	ADP
agb-422	255	44	0.003	0.003	NUM
agb-422	255	45	0.011	0.011	NUM
agb-422	255	46	0.248	0.248	NUM
agb-422	255	47	0.804	0.804	NUM
agb-422	255	48	with	with	ADP
agb-422	255	49	regard	regard	NOUN
agb-422	255	50	to	to	ADP
agb-422	255	51	the	the	DET
agb-422	255	52	path	path	NOUN
agb-422	255	53	(	(	PUNCT
agb-422	255	54	ifrs	ifrs	PROPN
agb-422	255	55	→	→	SYM
agb-422	255	56	msp	msp	PROPN
agb-422	255	57	→	→	SYM
agb-422	255	58	cr	cr	PROPN
agb-422	255	59	)	)	PUNCT
agb-422	255	60	,	,	PUNCT
agb-422	255	61	the	the	DET
agb-422	255	62	results	result	NOUN
agb-422	255	63	imply	imply	VERB
agb-422	255	64	that	that	SCONJ
agb-422	255	65	msp	msp	PROPN
agb-422	255	66	may	may	AUX
agb-422	255	67	act	act	VERB
agb-422	255	68	as	as	ADP
agb-422	255	69	a	a	DET
agb-422	255	70	weak	weak	ADJ
agb-422	255	71	mediating	mediate	VERB
agb-422	255	72	factor	factor	NOUN
agb-422	255	73	between	between	ADP
agb-422	255	74	ifrs	ifrs	PROPN
agb-422	255	75	and	and	CCONJ
agb-422	255	76	cr	cr	PROPN
agb-422	255	77	.	.	PUNCT
agb-422	256	1	however	however	ADV
agb-422	256	2	,	,	PUNCT
agb-422	256	3	this	this	DET
agb-422	256	4	effect	effect	NOUN
agb-422	256	5	fails	fail	VERB
agb-422	256	6	to	to	PART
agb-422	256	7	meet	meet	VERB
agb-422	256	8	the	the	DET
agb-422	256	9	criteria	criterion	NOUN
agb-422	256	10	for	for	ADP
agb-422	256	11	statistical	statistical	ADJ
agb-422	256	12	significance	significance	NOUN
agb-422	256	13	.	.	PUNCT
agb-422	257	1	the	the	DET
agb-422	257	2	indirect	indirect	ADJ
agb-422	257	3	effect	effect	NOUN
agb-422	257	4	was	be	AUX
agb-422	257	5	recorded	record	VERB
agb-422	257	6	at	at	ADP
agb-422	257	7	0.042	0.042	NUM
agb-422	257	8	,	,	PUNCT
agb-422	257	9	indicating	indicate	VERB
agb-422	257	10	a	a	DET
agb-422	257	11	slight	slight	ADJ
agb-422	257	12	negative	negative	ADJ
agb-422	257	13	influence	influence	NOUN
agb-422	257	14	,	,	PUNCT
agb-422	257	15	and	and	CCONJ
agb-422	257	16	the	the	DET
agb-422	257	17	corresponding	corresponding	ADJ
agb-422	257	18	t	t	PROPN
agb-422	257	19	-	-	PUNCT
agb-422	257	20	value	value	NOUN
agb-422	257	21	was	be	AUX
agb-422	257	22	1.691	1.691	NUM
agb-422	257	23	.	.	PUNCT
agb-422	258	1	while	while	SCONJ
agb-422	258	2	this	this	PRON
agb-422	258	3	suggests	suggest	VERB
agb-422	258	4	a	a	DET
agb-422	258	5	possible	possible	ADJ
agb-422	258	6	effect	effect	NOUN
agb-422	258	7	,	,	PUNCT
agb-422	258	8	it	it	PRON
agb-422	258	9	lacks	lack	VERB
agb-422	258	10	sufficient	sufficient	ADJ
agb-422	258	11	statistical	statistical	ADJ
agb-422	258	12	confirmation	confirmation	NOUN
agb-422	258	13	.	.	PUNCT
agb-422	259	1	the	the	DET
agb-422	259	2	p	p	NOUN
agb-422	259	3	-	-	PUNCT
agb-422	259	4	value	value	NOUN
agb-422	259	5	stood	stand	VERB
agb-422	259	6	at	at	ADP
agb-422	259	7	0.091	0.091	NUM
agb-422	259	8	,	,	PUNCT
agb-422	259	9	which	which	PRON
agb-422	259	10	,	,	PUNCT
agb-422	259	11	being	be	AUX
agb-422	259	12	greater	great	ADJ
agb-422	259	13	than	than	ADP
agb-422	259	14	0.05	0.05	NUM
agb-422	259	15	,	,	PUNCT
agb-422	259	16	denotes	denote	VERB
agb-422	259	17	that	that	SCONJ
agb-422	259	18	the	the	DET
agb-422	259	19	effect	effect	NOUN
agb-422	259	20	is	be	AUX
agb-422	259	21	not	not	PART
agb-422	259	22	statistically	statistically	ADV
agb-422	259	23	validated	validate	VERB
agb-422	259	24	,	,	PUNCT
agb-422	259	25	although	although	SCONJ
agb-422	259	26	it	it	PRON
agb-422	259	27	may	may	AUX
agb-422	259	28	carry	carry	VERB
agb-422	259	29	some	some	DET
agb-422	259	30	contextual	contextual	ADJ
agb-422	259	31	relevance	relevance	NOUN
agb-422	259	32	.	.	PUNCT
agb-422	260	1	these	these	DET
agb-422	260	2	findings	finding	NOUN
agb-422	260	3	imply	imply	VERB
agb-422	260	4	that	that	SCONJ
agb-422	260	5	a	a	DET
agb-422	260	6	higher	high	ADJ
agb-422	260	7	msp	msp	NOUN
agb-422	260	8	could	could	AUX
agb-422	260	9	diminish	diminish	VERB
agb-422	260	10	the	the	DET
agb-422	260	11	influence	influence	NOUN
agb-422	260	12	of	of	ADP
agb-422	260	13	ifrs	ifrs	PROPN
agb-422	260	14	on	on	ADP
agb-422	260	15	cr	cr	PROPN
agb-422	260	16	,	,	PUNCT
agb-422	260	17	potentially	potentially	ADV
agb-422	260	18	due	due	ADP
agb-422	260	19	to	to	ADP
agb-422	260	20	the	the	DET
agb-422	260	21	dominant	dominant	ADJ
agb-422	260	22	role	role	NOUN
agb-422	260	23	of	of	ADP
agb-422	260	24	concentrated	concentrated	ADJ
agb-422	260	25	ownership	ownership	NOUN
agb-422	260	26	in	in	ADP
agb-422	260	27	shaping	shape	VERB
agb-422	260	28	financial	financial	ADJ
agb-422	260	29	decisions	decision	NOUN
agb-422	260	30	in	in	ADP
agb-422	260	31	ways	way	NOUN
agb-422	260	32	that	that	PRON
agb-422	260	33	may	may	AUX
agb-422	260	34	diverge	diverge	VERB
agb-422	260	35	from	from	ADP
agb-422	260	36	sound	sound	ADJ
agb-422	260	37	governance	governance	NOUN
agb-422	260	38	principles	principle	NOUN
agb-422	260	39	.	.	PUNCT
agb-422	261	1	for	for	ADP
agb-422	261	2	the	the	DET
agb-422	261	3	path	path	NOUN
agb-422	261	4	(	(	PUNCT
agb-422	261	5	ifrs	ifrs	NOUN
agb-422	261	6	→	→	SYM
agb-422	261	7	sex	sex	NOUN
agb-422	261	8	→	→	SYM
agb-422	261	9	cr	cr	PROPN
agb-422	261	10	)	)	PUNCT
agb-422	261	11	,	,	PUNCT
agb-422	261	12	the	the	DET
agb-422	261	13	analysis	analysis	NOUN
agb-422	261	14	indicates	indicate	VERB
agb-422	261	15	that	that	SCONJ
agb-422	261	16	sex	sex	NOUN
agb-422	261	17	does	do	AUX
agb-422	261	18	not	not	PART
agb-422	261	19	act	act	VERB
agb-422	261	20	as	as	ADP
agb-422	261	21	a	a	DET
agb-422	261	22	mediator	mediator	NOUN
agb-422	261	23	between	between	ADP
agb-422	261	24	ifrs	ifrs	PROPN
agb-422	261	25	and	and	CCONJ
agb-422	261	26	cr	cr	PROPN
agb-422	261	27	.	.	PUNCT
agb-422	262	1	the	the	DET
agb-422	262	2	coefficient	coefficient	NOUN
agb-422	262	3	was	be	AUX
agb-422	262	4	merely	merely	ADV
agb-422	262	5	0.003	0.003	NUM
agb-422	262	6	,	,	PUNCT
agb-422	262	7	pointing	point	VERB
agb-422	262	8	to	to	ADP
agb-422	262	9	a	a	DET
agb-422	262	10	minimal	minimal	ADJ
agb-422	262	11	and	and	CCONJ
agb-422	262	12	effectively	effectively	ADV
agb-422	262	13	insignificant	insignificant	ADJ
agb-422	262	14	effect	effect	NOUN
agb-422	262	15	.	.	PUNCT
agb-422	263	1	the	the	DET
agb-422	263	2	associated	associated	PROPN
agb-422	263	3	t	t	PROPN
agb-422	263	4	-	-	PUNCT
agb-422	263	5	value	value	NOUN
agb-422	263	6	of	of	ADP
agb-422	263	7	0.248	0.248	NUM
agb-422	263	8	and	and	CCONJ
agb-422	263	9	a	a	DET
agb-422	263	10	pvalue	pvalue	NOUN
agb-422	263	11	of	of	ADP
agb-422	263	12	0.804	0.804	NUM
agb-422	263	13	provide	provide	VERB
agb-422	263	14	further	further	ADJ
agb-422	263	15	confirmation	confirmation	NOUN
agb-422	263	16	of	of	ADP
agb-422	263	17	the	the	DET
agb-422	263	18	lack	lack	NOUN
agb-422	263	19	of	of	ADP
agb-422	263	20	statistical	statistical	ADJ
agb-422	263	21	significance	significance	NOUN
agb-422	263	22	.	.	PUNCT
agb-422	264	1	these	these	DET
agb-422	264	2	results	result	NOUN
agb-422	264	3	suggest	suggest	VERB
agb-422	264	4	that	that	SCONJ
agb-422	264	5	the	the	DET
agb-422	264	6	presence	presence	NOUN
agb-422	264	7	of	of	ADP
agb-422	264	8	women	woman	NOUN
agb-422	264	9	on	on	ADP
agb-422	264	10	boards	board	NOUN
agb-422	264	11	neither	neither	CCONJ
agb-422	264	12	amplifies	amplify	VERB
agb-422	264	13	nor	nor	CCONJ
agb-422	264	14	diminishes	diminish	VERB
agb-422	264	15	the	the	DET
agb-422	264	16	influence	influence	NOUN
agb-422	264	17	of	of	ADP
agb-422	264	18	ifrs	ifrs	PROPN
agb-422	264	19	on	on	ADP
agb-422	264	20	cr	cr	PROPN
agb-422	264	21	,	,	PUNCT
agb-422	264	22	indicating	indicate	VERB
agb-422	264	23	that	that	SCONJ
agb-422	264	24	gender	gender	NOUN
agb-422	264	25	composition	composition	NOUN
agb-422	264	26	is	be	AUX
agb-422	264	27	not	not	PART
agb-422	264	28	a	a	DET
agb-422	264	29	salient	salient	NOUN
agb-422	264	30	mediating	mediate	VERB
agb-422	264	31	factor	factor	NOUN
agb-422	264	32	in	in	ADP
agb-422	264	33	this	this	DET
agb-422	264	34	context	context	NOUN
agb-422	264	35	.	.	PUNCT
agb-422	265	1	figure	figure	NOUN
agb-422	265	2	3	3	NUM
agb-422	265	3	presents	present	VERB
agb-422	265	4	the	the	DET
agb-422	265	5	structural	structural	ADJ
agb-422	265	6	equation	equation	NOUN
agb-422	265	7	model	model	NOUN
agb-422	265	8	underpinning	underpin	VERB
agb-422	265	9	the	the	DET
agb-422	265	10	study	study	NOUN
agb-422	265	11	's	's	PART
agb-422	265	12	conceptual	conceptual	ADJ
agb-422	265	13	framework	framework	NOUN
agb-422	265	14	.	.	PUNCT
agb-422	266	1	figure	figure	VERB
agb-422	266	2	3	3	NUM
agb-422	266	3	:	:	PUNCT
agb-422	266	4	structural	structural	ADJ
agb-422	266	5	equation	equation	NOUN
agb-422	266	6	modelling	modelling	NOUN
agb-422	266	7	of	of	ADP
agb-422	266	8	the	the	DET
agb-422	266	9	basic	basic	ADJ
agb-422	266	10	study	study	NOUN
agb-422	266	11	model	model	NOUN
agb-422	266	12	.	.	PUNCT
agb-422	267	1	conclusion	conclusion	NOUN
agb-422	267	2	the	the	DET
agb-422	267	3	present	present	ADJ
agb-422	267	4	study	study	NOUN
agb-422	267	5	sought	seek	VERB
agb-422	267	6	to	to	PART
agb-422	267	7	examine	examine	VERB
agb-422	267	8	the	the	DET
agb-422	267	9	mediating	mediate	VERB
agb-422	267	10	influence	influence	NOUN
agb-422	267	11	of	of	ADP
agb-422	267	12	cgms	cgms	NOUN
agb-422	267	13	in	in	ADP
agb-422	267	14	the	the	DET
agb-422	267	15	relationship	relationship	NOUN
agb-422	267	16	between	between	ADP
agb-422	267	17	ifrs	ifrs	PROPN
agb-422	267	18	and	and	CCONJ
agb-422	267	19	the	the	DET
agb-422	267	20	cr	cr	PROPN
agb-422	267	21	of	of	ADP
agb-422	267	22	iraqi	iraqi	ADJ
agb-422	267	23	banks	bank	NOUN
agb-422	267	24	listed	list	VERB
agb-422	267	25	on	on	ADP
agb-422	267	26	the	the	DET
agb-422	267	27	iraq	iraq	PROPN
agb-422	267	28	stock	stock	NOUN
agb-422	267	29	exchange	exchange	PROPN
agb-422	267	30	.	.	PUNCT
agb-422	268	1	the	the	DET
agb-422	268	2	findings	finding	NOUN
agb-422	268	3	reveal	reveal	VERB
agb-422	268	4	notable	notable	ADJ
agb-422	268	5	variation	variation	NOUN
agb-422	268	6	among	among	ADP
agb-422	268	7	banks	bank	NOUN
agb-422	268	8	in	in	ADP
agb-422	268	9	terms	term	NOUN
agb-422	268	10	of	of	ADP
agb-422	268	11	ifrs	ifrs	NOUN
agb-422	268	12	compliance	compliance	NOUN
agb-422	268	13	,	,	PUNCT
agb-422	268	14	bs	bs	NOUN
agb-422	268	15	,	,	PUNCT
agb-422	268	16	ownership	ownership	NOUN
agb-422	268	17	concentration	concentration	NOUN
agb-422	268	18	,	,	PUNCT
agb-422	268	19	and	and	CCONJ
agb-422	268	20	the	the	DET
agb-422	268	21	presence	presence	NOUN
agb-422	268	22	of	of	ADP
agb-422	268	23	sex	sex	NOUN
agb-422	268	24	on	on	ADP
agb-422	268	25	boards	board	NOUN
agb-422	268	26	.	.	PUNCT
agb-422	269	1	certain	certain	ADJ
agb-422	269	2	variables	variable	NOUN
agb-422	269	3	,	,	PUNCT
agb-422	269	4	particularly	particularly	ADV
agb-422	269	5	sex	sex	NOUN
agb-422	269	6	and	and	CCONJ
agb-422	269	7	msp	msp	PROPN
agb-422	269	8	,	,	PUNCT
agb-422	269	9	were	be	AUX
agb-422	269	10	positively	positively	ADV
agb-422	269	11	skewed	skew	VERB
agb-422	269	12	,	,	PUNCT
agb-422	269	13	suggesting	suggest	VERB
agb-422	269	14	that	that	SCONJ
agb-422	269	15	a	a	DET
agb-422	269	16	limited	limited	ADJ
agb-422	269	17	number	number	NOUN
agb-422	269	18	of	of	ADP
agb-422	269	19	banks	bank	NOUN
agb-422	269	20	reported	report	VERB
agb-422	269	21	substantially	substantially	ADV
agb-422	269	22	higher	high	ADJ
agb-422	269	23	values	value	NOUN
agb-422	269	24	than	than	ADP
agb-422	269	25	the	the	DET
agb-422	269	26	rest	rest	NOUN
agb-422	269	27	of	of	ADP
agb-422	269	28	the	the	DET
agb-422	269	29	sample	sample	NOUN
agb-422	269	30	.	.	PUNCT
agb-422	270	1	the	the	DET
agb-422	270	2	analysis	analysis	NOUN
agb-422	270	3	indicates	indicate	VERB
agb-422	270	4	that	that	SCONJ
agb-422	270	5	cgms	cgms	NOUN
agb-422	270	6	(	(	PUNCT
agb-422	270	7	bs	bs	PROPN
agb-422	270	8	,	,	PUNCT
agb-422	270	9	msp	msp	PROPN
agb-422	270	10	,	,	PUNCT
agb-422	270	11	and	and	CCONJ
agb-422	270	12	sex	sex	NOUN
agb-422	270	13	)	)	PUNCT
agb-422	270	14	do	do	AUX
agb-422	270	15	not	not	PART
agb-422	270	16	serve	serve	VERB
agb-422	270	17	as	as	ADP
agb-422	270	18	strong	strong	ADJ
agb-422	270	19	mediators	mediator	NOUN
agb-422	270	20	in	in	ADP
agb-422	270	21	the	the	DET
agb-422	270	22	association	association	NOUN
agb-422	270	23	between	between	ADP
agb-422	270	24	ifrs	ifrs	PROPN
agb-422	270	25	and	and	CCONJ
agb-422	270	26	cr	cr	PROPN
agb-422	270	27	.	.	PUNCT
agb-422	271	1	nonetheless	nonetheless	ADV
agb-422	271	2	,	,	PUNCT
agb-422	271	3	there	there	PRON
agb-422	271	4	was	be	VERB
agb-422	271	5	a	a	DET
agb-422	271	6	marginal	marginal	ADJ
agb-422	271	7	indication	indication	NOUN
agb-422	271	8	that	that	SCONJ
agb-422	271	9	msp	msp	PROPN
agb-422	271	10	may	may	AUX
agb-422	271	11	exert	exert	VERB
agb-422	271	12	some	some	DET
agb-422	271	13	influence	influence	NOUN
agb-422	271	14	on	on	ADP
agb-422	271	15	this	this	DET
agb-422	271	16	relationship	relationship	NOUN
agb-422	271	17	,	,	PUNCT
agb-422	271	18	although	although	SCONJ
agb-422	271	19	it	it	PRON
agb-422	271	20	did	do	AUX
agb-422	271	21	not	not	PART
agb-422	271	22	achieve	achieve	VERB
agb-422	271	23	statistical	statistical	ADJ
agb-422	271	24	significance	significance	NOUN
agb-422	271	25	.	.	PUNCT
agb-422	272	1	in	in	ADP
agb-422	272	2	contrast	contrast	NOUN
agb-422	272	3	,	,	PUNCT
agb-422	272	4	neither	neither	CCONJ
agb-422	272	5	bs	bs	NOUN
agb-422	272	6	nor	nor	CCONJ
agb-422	272	7	sex	sex	NOUN
agb-422	272	8	demonstrated	demonstrate	VERB
agb-422	272	9	any	any	DET
agb-422	272	10	meaningful	meaningful	ADJ
agb-422	272	11	mediating	mediate	VERB
agb-422	272	12	role	role	NOUN
agb-422	272	13	,	,	PUNCT
agb-422	272	14	suggesting	suggest	VERB
agb-422	272	15	that	that	SCONJ
agb-422	272	16	the	the	DET
agb-422	272	17	influence	influence	NOUN
agb-422	272	18	of	of	ADP
agb-422	272	19	ifrs	ifrs	PROPN
agb-422	272	20	on	on	ADP
agb-422	272	21	cr	cr	PROPN
agb-422	272	22	is	be	AUX
agb-422	272	23	not	not	PART
agb-422	272	24	contingent	contingent	ADJ
agb-422	272	25	upon	upon	SCONJ
agb-422	272	26	these	these	DET
agb-422	272	27	factors	factor	NOUN
agb-422	272	28	.	.	PUNCT
agb-422	273	1	this	this	DET
agb-422	273	2	outcome	outcome	NOUN
agb-422	273	3	diverges	diverge	VERB
agb-422	273	4	from	from	ADP
agb-422	273	5	theoretical	theoretical	ADJ
agb-422	273	6	expectations	expectation	NOUN
agb-422	273	7	that	that	SCONJ
agb-422	273	8	effective	effective	ADJ
agb-422	273	9	governance	governance	NOUN
agb-422	273	10	mechanisms	mechanism	NOUN
agb-422	273	11	contribute	contribute	VERB
agb-422	273	12	to	to	ADP
agb-422	273	13	enhanced	enhanced	ADJ
agb-422	273	14	cr	cr	PROPN
agb-422	273	15	.	.	PUNCT
agb-422	274	1	future	future	ADJ
agb-422	274	2	research	research	NOUN
agb-422	274	3	is	be	AUX
agb-422	274	4	encouraged	encourage	VERB
agb-422	274	5	to	to	PART
agb-422	274	6	further	far	ADV
agb-422	274	7	explore	explore	VERB
agb-422	274	8	the	the	DET
agb-422	274	9	dynamics	dynamic	NOUN
agb-422	274	10	among	among	ADP
agb-422	274	11	cr	cr	PROPN
agb-422	274	12	,	,	PUNCT
agb-422	274	13	cgms	cgm	NOUN
agb-422	274	14	,	,	PUNCT
agb-422	274	15	and	and	CCONJ
agb-422	274	16	ifrs	ifrs	PROPN
agb-422	274	17	,	,	PUNCT
agb-422	274	18	as	as	SCONJ
agb-422	274	19	the	the	DET
agb-422	274	20	current	current	ADJ
agb-422	274	21	findings	finding	NOUN
agb-422	274	22	suggest	suggest	VERB
agb-422	274	23	only	only	ADV
agb-422	274	24	limited	limited	ADJ
agb-422	274	25	intermediation	intermediation	NOUN
agb-422	274	26	by	by	ADP
agb-422	274	27	cgms	cgm	NOUN
agb-422	274	28	.	.	PUNCT
agb-422	275	1	the	the	DET
agb-422	275	2	observed	observe	VERB
agb-422	275	3	weaknesses	weakness	NOUN
agb-422	275	4	may	may	AUX
agb-422	275	5	be	be	AUX
agb-422	275	6	attributed	attribute	VERB
agb-422	275	7	to	to	ADP
agb-422	275	8	several	several	ADJ
agb-422	275	9	limitations	limitation	NOUN
agb-422	275	10	,	,	PUNCT
agb-422	275	11	notably	notably	ADV
agb-422	275	12	the	the	DET
agb-422	275	13	inclusion	inclusion	NOUN
agb-422	275	14	of	of	ADP
agb-422	275	15	both	both	PRON
agb-422	275	16	preand	preand	VERB
agb-422	275	17	post	post	ADJ
agb-422	275	18	-	-	ADJ
agb-422	275	19	ifrs	ifrs	ADJ
agb-422	275	20	adoption	adoption	NOUN
agb-422	275	21	periods	period	NOUN
agb-422	275	22	,	,	PUNCT
agb-422	275	23	which	which	PRON
agb-422	275	24	were	be	AUX
agb-422	275	25	selected	select	VERB
agb-422	275	26	due	due	ADP
agb-422	275	27	to	to	ADP
agb-422	275	28	the	the	DET
agb-422	275	29	limited	limited	ADJ
agb-422	275	30	availability	availability	NOUN
agb-422	275	31	of	of	ADP
agb-422	275	32	postadoption	postadoption	NOUN
agb-422	275	33	data	datum	NOUN
agb-422	275	34	.	.	PUNCT
agb-422	276	1	this	this	DET
agb-422	276	2	approach	approach	NOUN
agb-422	276	3	,	,	PUNCT
agb-422	276	4	however	however	ADV
agb-422	276	5	,	,	PUNCT
agb-422	276	6	facilitated	facilitate	VERB
agb-422	276	7	a	a	DET
agb-422	276	8	comparative	comparative	ADJ
agb-422	276	9	assessment	assessment	NOUN
agb-422	276	10	of	of	ADP
agb-422	276	11	ifrs	ifrs	ADJ
agb-422	276	12	implementation	implementation	NOUN
agb-422	276	13	and	and	CCONJ
agb-422	276	14	its	its	PRON
agb-422	276	15	interplay	interplay	NOUN
agb-422	276	16	with	with	ADP
agb-422	276	17	governance	governance	NOUN
agb-422	276	18	structures	structure	NOUN
agb-422	276	19	and	and	CCONJ
agb-422	276	20	cr	cr	NOUN
agb-422	276	21	.	.	PUNCT
agb-422	277	1	it	it	PRON
agb-422	277	2	is	be	AUX
agb-422	277	3	recommended	recommend	VERB
agb-422	277	4	that	that	SCONJ
agb-422	277	5	subsequent	subsequent	ADJ
agb-422	277	6	investigations	investigation	NOUN
agb-422	277	7	re	re	VERB
agb-422	277	8	-	-	VERB
agb-422	277	9	examine	examine	VERB
agb-422	277	10	the	the	DET
agb-422	277	11	model	model	NOUN
agb-422	277	12	using	use	VERB
agb-422	277	13	alternative	alternative	ADJ
agb-422	277	14	mediators	mediator	NOUN
agb-422	277	15	such	such	ADJ
agb-422	277	16	as	as	ADP
agb-422	277	17	audit	audit	NOUN
agb-422	277	18	quality	quality	NOUN
agb-422	277	19	,	,	PUNCT
agb-422	277	20	financial	financial	ADJ
agb-422	277	21	disclosure	disclosure	NOUN
agb-422	277	22	,	,	PUNCT
agb-422	277	23	or	or	CCONJ
agb-422	277	24	the	the	DET
agb-422	277	25	strength	strength	NOUN
agb-422	277	26	of	of	ADP
agb-422	277	27	internal	internal	ADJ
agb-422	277	28	controls	control	NOUN
agb-422	277	29	,	,	PUNCT
agb-422	277	30	as	as	SCONJ
agb-422	277	31	these	these	DET
agb-422	277	32	elements	element	NOUN
agb-422	277	33	may	may	AUX
agb-422	277	34	exert	exert	VERB
agb-422	277	35	a	a	DET
agb-422	277	36	more	more	ADV
agb-422	277	37	substantial	substantial	ADJ
agb-422	277	38	influence	influence	NOUN
agb-422	277	39	on	on	ADP
agb-422	277	40	the	the	DET
agb-422	277	41	relationship	relationship	NOUN
agb-422	277	42	between	between	ADP
agb-422	277	43	ifrs	ifrs	PROPN
agb-422	277	44	and	and	CCONJ
agb-422	277	45	cr	cr	NOUN
agb-422	277	46	in	in	ADP
agb-422	277	47	the	the	DET
agb-422	277	48	banking	banking	NOUN
agb-422	277	49	sector	sector	NOUN
agb-422	277	50	.	.	PUNCT
agb-422	278	1	implications	implication	NOUN
agb-422	278	2	of	of	ADP
agb-422	278	3	the	the	DET
agb-422	278	4	study	study	NOUN
agb-422	278	5	policy	policy	NOUN
agb-422	278	6	and	and	CCONJ
agb-422	278	7	development	development	NOUN
agb-422	278	8	related	relate	VERB
agb-422	278	9	implications	implication	NOUN
agb-422	278	10	this	this	DET
agb-422	278	11	study	study	NOUN
agb-422	278	12	has	have	VERB
agb-422	278	13	direct	direct	ADJ
agb-422	278	14	policy	policy	NOUN
agb-422	278	15	implications	implication	NOUN
agb-422	278	16	for	for	ADP
agb-422	278	17	reform	reform	NOUN
agb-422	278	18	initiatives	initiative	NOUN
agb-422	278	19	that	that	PRON
agb-422	278	20	aim	aim	VERB
agb-422	278	21	to	to	PART
agb-422	278	22	enhance	enhance	VERB
agb-422	278	23	financial	financial	ADJ
agb-422	278	24	inclusion	inclusion	NOUN
agb-422	278	25	for	for	ADP
agb-422	278	26	the	the	DET
agb-422	278	27	rural	rural	ADJ
agb-422	278	28	and	and	CCONJ
agb-422	278	29	agricultural	agricultural	ADJ
agb-422	278	30	sectors	sector	NOUN
agb-422	278	31	.	.	PUNCT
agb-422	279	1	in	in	ADP
agb-422	279	2	emerging	emerge	VERB
agb-422	279	3	markets	market	NOUN
agb-422	279	4	such	such	ADJ
agb-422	279	5	as	as	ADP
agb-422	279	6	iraq	iraq	PROPN
agb-422	279	7	,	,	PUNCT
agb-422	279	8	agriculture	agriculture	NOUN
agb-422	279	9	tends	tend	VERB
agb-422	279	10	to	to	PART
agb-422	279	11	be	be	AUX
agb-422	279	12	credit	credit	NOUN
agb-422	279	13	-	-	PUNCT
agb-422	279	14	rationed	ration	VERB
agb-422	279	15	owing	owe	VERB
agb-422	279	16	to	to	ADP
agb-422	279	17	weak	weak	ADJ
agb-422	279	18	institutional	institutional	ADJ
agb-422	279	19	capacity	capacity	NOUN
agb-422	279	20	,	,	PUNCT
agb-422	279	21	weak	weak	ADJ
agb-422	279	22	disclosure	disclosure	NOUN
agb-422	279	23	practices	practice	NOUN
agb-422	279	24	in	in	ADP
agb-422	279	25	finance	finance	NOUN
agb-422	279	26	,	,	PUNCT
agb-422	279	27	and	and	CCONJ
agb-422	279	28	weak	weak	ADJ
agb-422	279	29	risk	risk	NOUN
agb-422	279	30	-	-	PUNCT
agb-422	279	31	assessment	assessment	NOUN
agb-422	279	32	frameworks	framework	NOUN
agb-422	279	33	.	.	PUNCT
agb-422	280	1	the	the	DET
agb-422	280	2	study	study	NOUN
agb-422	280	3	presents	present	VERB
agb-422	280	4	evidence	evidence	NOUN
agb-422	280	5	that	that	SCONJ
agb-422	280	6	ifrs	ifrs	NOUN
agb-422	280	7	implementation	implementation	NOUN
agb-422	280	8	,	,	PUNCT
agb-422	280	9	together	together	ADV
agb-422	280	10	with	with	ADP
agb-422	280	11	enhancements	enhancement	NOUN
agb-422	280	12	in	in	ADP
agb-422	280	13	cgms	cgms	NOUN
agb-422	280	14	—	—	PUNCT
agb-422	280	15	examined	examine	VERB
agb-422	280	16	most	most	ADV
agb-422	280	17	extensively	extensively	ADV
agb-422	280	18	for	for	ADP
agb-422	280	19	bs	bs	NOUN
agb-422	280	20	,	,	PUNCT
agb-422	280	21	dispersion	dispersion	NOUN
agb-422	280	22	of	of	ADP
agb-422	280	23	ownership	ownership	NOUN
agb-422	280	24	,	,	PUNCT
agb-422	280	25	and	and	CCONJ
agb-422	280	26	proportion	proportion	NOUN
agb-422	280	27	represented	represent	VERB
agb-422	280	28	by	by	ADP
agb-422	280	29	female	female	ADJ
agb-422	280	30	directors	director	NOUN
agb-422	280	31	—	—	PUNCT
agb-422	280	32	determines	determine	VERB
agb-422	280	33	a	a	DET
agb-422	280	34	bank	bank	NOUN
agb-422	280	35	's	's	PART
agb-422	280	36	cr	cr	NOUN
agb-422	280	37	substantially	substantially	ADV
agb-422	280	38	.	.	PUNCT
agb-422	281	1	greater	great	ADJ
agb-422	281	2	cr	cr	NOUN
agb-422	281	3	,	,	PUNCT
agb-422	281	4	in	in	ADP
agb-422	281	5	its	its	PRON
agb-422	281	6	own	own	ADJ
agb-422	281	7	accord	accord	NOUN
agb-422	281	8	,	,	PUNCT
agb-422	281	9	enables	enable	VERB
agb-422	281	10	access	access	NOUN
agb-422	281	11	to	to	ADP
agb-422	281	12	cheaper	cheap	ADJ
agb-422	281	13	capital	capital	NOUN
agb-422	281	14	for	for	ADP
agb-422	281	15	financial	financial	ADJ
agb-422	281	16	institutions	institution	NOUN
agb-422	281	17	,	,	PUNCT
agb-422	281	18	which	which	PRON
agb-422	281	19	can	can	AUX
agb-422	281	20	be	be	AUX
agb-422	281	21	deployed	deploy	VERB
agb-422	281	22	in	in	ADP
agb-422	281	23	strategic	strategic	ADJ
agb-422	281	24	sectors	sector	NOUN
agb-422	281	25	such	such	ADJ
agb-422	281	26	as	as	ADP
agb-422	281	27	agriculture	agriculture	NOUN
agb-422	281	28	.	.	PUNCT
agb-422	282	1	these	these	DET
agb-422	282	2	insights	insight	NOUN
agb-422	282	3	support	support	VERB
agb-422	282	4	the	the	DET
agb-422	282	5	formulation	formulation	NOUN
agb-422	282	6	of	of	ADP
agb-422	282	7	regulatory	regulatory	ADJ
agb-422	282	8	reforms	reform	NOUN
agb-422	282	9	that	that	PRON
agb-422	282	10	mandate	mandate	VERB
agb-422	282	11	ifrs	ifrs	NOUN
agb-422	282	12	compliance	compliance	NOUN
agb-422	282	13	and	and	CCONJ
agb-422	282	14	effective	effective	ADJ
agb-422	282	15	governance	governance	NOUN
agb-422	282	16	performance	performance	NOUN
agb-422	282	17	as	as	ADP
agb-422	282	18	prerequisites	prerequisite	NOUN
agb-422	282	19	for	for	ADP
agb-422	282	20	both	both	CCONJ
agb-422	282	21	public	public	ADJ
agb-422	282	22	and	and	CCONJ
agb-422	282	23	private	private	ADJ
agb-422	282	24	financial	financial	ADJ
agb-422	282	25	institutions	institution	NOUN
agb-422	282	26	seeking	seek	VERB
agb-422	282	27	to	to	PART
agb-422	282	28	operate	operate	VERB
agb-422	282	29	in	in	ADP
agb-422	282	30	rural	rural	ADJ
agb-422	282	31	credit	credit	NOUN
agb-422	282	32	markets	market	NOUN
agb-422	282	33	.	.	PUNCT
agb-422	283	1	the	the	DET
agb-422	283	2	findings	finding	NOUN
agb-422	283	3	should	should	AUX
agb-422	283	4	be	be	AUX
agb-422	283	5	integrated	integrate	VERB
agb-422	283	6	into	into	ADP
agb-422	283	7	broader	broad	ADJ
agb-422	283	8	financial	financial	ADJ
agb-422	283	9	sector	sector	NOUN
agb-422	283	10	development	development	NOUN
agb-422	283	11	strategies	strategy	NOUN
agb-422	283	12	,	,	PUNCT
agb-422	283	13	particularly	particularly	ADV
agb-422	283	14	those	those	PRON
agb-422	283	15	aligned	align	VERB
agb-422	283	16	with	with	ADP
agb-422	283	17	the	the	DET
agb-422	283	18	sustainable	sustainable	ADJ
agb-422	283	19	development	development	NOUN
agb-422	283	20	goals	goal	NOUN
agb-422	283	21	,	,	PUNCT
agb-422	283	22	such	such	ADJ
agb-422	283	23	as	as	ADP
agb-422	283	24	sdg	sdg	NOUN
agb-422	283	25	2	2	NUM
agb-422	283	26	(	(	PUNCT
agb-422	283	27	zero	zero	NUM
agb-422	283	28	hunger	hunger	NOUN
agb-422	283	29	)	)	PUNCT
agb-422	283	30	and	and	CCONJ
agb-422	283	31	sdg	sdg	NOUN
agb-422	283	32	8	8	NUM
agb-422	283	33	(	(	PUNCT
agb-422	283	34	decent	decent	ADJ
agb-422	283	35	work	work	NOUN
agb-422	283	36	and	and	CCONJ
agb-422	283	37	economic	economic	ADJ
agb-422	283	38	growth	growth	NOUN
agb-422	283	39	)	)	PUNCT
agb-422	283	40	.	.	PUNCT
agb-422	284	1	it	it	PRON
agb-422	284	2	can	can	AUX
agb-422	284	3	be	be	AUX
agb-422	284	4	refined	refine	VERB
agb-422	284	5	agbioforum	agbioforum	NOUN
agb-422	284	6	,	,	PUNCT
agb-422	284	7	27(1	27(1	NUM
agb-422	284	8	)	)	PUNCT
agb-422	284	9	,	,	PUNCT
agb-422	284	10	2025	2025	NUM
agb-422	284	11	|	|	ADV
agb-422	284	12	66	66	NUM
agb-422	284	13	thijeel	thijeel	NOUN
agb-422	284	14	et	et	PROPN
agb-422	284	15	al	al	PROPN
agb-422	284	16	—	—	PUNCT
agb-422	284	17	ifrs	ifrs	PROPN
agb-422	284	18	adoption	adoption	NOUN
agb-422	284	19	and	and	CCONJ
agb-422	284	20	credit	credit	NOUN
agb-422	284	21	rating	rating	NOUN
agb-422	284	22	in	in	ADP
agb-422	284	23	iraqi	iraqi	ADJ
agb-422	284	24	banks	bank	NOUN
agb-422	284	25	:	:	PUNCT
agb-422	284	26	the	the	DET
agb-422	284	27	mediating	mediate	VERB
agb-422	284	28	role	role	NOUN
agb-422	284	29	of	of	ADP
agb-422	284	30	governance	governance	NOUN
agb-422	284	31	and	and	CCONJ
agb-422	284	32	implications	implication	NOUN
agb-422	284	33	for	for	ADP
agb-422	284	34	agricultural	agricultural	ADJ
agb-422	284	35	...	...	PUNCT
agb-422	284	36	through	through	ADP
agb-422	284	37	oversight	oversight	NOUN
agb-422	284	38	agencies	agency	NOUN
agb-422	284	39	advancing	advance	VERB
agb-422	284	40	governance	governance	NOUN
agb-422	284	41	-	-	PUNCT
agb-422	284	42	based	base	VERB
agb-422	284	43	models	model	NOUN
agb-422	284	44	for	for	ADP
agb-422	284	45	risk	risk	NOUN
agb-422	284	46	assessment	assessment	NOUN
agb-422	284	47	designed	design	VERB
agb-422	284	48	to	to	PART
agb-422	284	49	minimize	minimize	VERB
agb-422	284	50	systemic	systemic	ADJ
agb-422	284	51	lending	lending	NOUN
agb-422	284	52	biases	bias	NOUN
agb-422	284	53	toward	toward	ADP
agb-422	284	54	smallholder	smallholder	NOUN
agb-422	284	55	farmers	farmer	NOUN
agb-422	284	56	and	and	CCONJ
agb-422	284	57	agribusiness	agribusiness	NOUN
agb-422	284	58	operations	operation	NOUN
agb-422	284	59	,	,	PUNCT
agb-422	284	60	thereby	thereby	ADV
agb-422	284	61	enhancing	enhance	VERB
agb-422	284	62	equitable	equitable	ADJ
agb-422	284	63	credit	credit	NOUN
agb-422	284	64	access	access	NOUN
agb-422	284	65	and	and	CCONJ
agb-422	284	66	fostering	foster	VERB
agb-422	284	67	rural	rural	ADJ
agb-422	284	68	structural	structural	ADJ
agb-422	284	69	transformation	transformation	NOUN
agb-422	284	70	.	.	PUNCT
agb-422	285	1	agribusiness	agribusiness	PROPN
agb-422	285	2	related	relate	VERB
agb-422	285	3	implications	implication	NOUN
agb-422	285	4	the	the	DET
agb-422	285	5	significance	significance	NOUN
agb-422	285	6	of	of	ADP
agb-422	285	7	this	this	DET
agb-422	285	8	research	research	NOUN
agb-422	285	9	is	be	AUX
agb-422	285	10	particularly	particularly	ADV
agb-422	285	11	high	high	ADJ
agb-422	285	12	for	for	ADP
agb-422	285	13	the	the	DET
agb-422	285	14	agribusiness	agribusiness	NOUN
agb-422	285	15	market	market	NOUN
agb-422	285	16	,	,	PUNCT
agb-422	285	17	which	which	PRON
agb-422	285	18	tends	tend	VERB
agb-422	285	19	to	to	PART
agb-422	285	20	operate	operate	VERB
agb-422	285	21	under	under	ADP
agb-422	285	22	conditions	condition	NOUN
agb-422	285	23	of	of	ADP
agb-422	285	24	high	high	ADJ
agb-422	285	25	risk	risk	NOUN
agb-422	285	26	and	and	CCONJ
agb-422	285	27	has	have	VERB
agb-422	285	28	access	access	NOUN
agb-422	285	29	to	to	ADP
agb-422	285	30	very	very	ADV
agb-422	285	31	limited	limited	ADJ
agb-422	285	32	formal	formal	ADJ
agb-422	285	33	-	-	PUNCT
agb-422	285	34	financing	financing	NOUN
agb-422	285	35	instruments	instrument	NOUN
agb-422	285	36	.	.	PUNCT
agb-422	286	1	the	the	DET
agb-422	286	2	study	study	NOUN
agb-422	286	3	concludes	conclude	VERB
agb-422	286	4	that	that	SCONJ
agb-422	286	5	lenders	lender	NOUN
agb-422	286	6	showing	show	VERB
agb-422	286	7	good	good	ADJ
agb-422	286	8	governance	governance	NOUN
agb-422	286	9	—	—	PUNCT
agb-422	286	10	characterized	characterize	VERB
agb-422	286	11	by	by	ADP
agb-422	286	12	diversity	diversity	NOUN
agb-422	286	13	and	and	CCONJ
agb-422	286	14	board	board	NOUN
agb-422	286	15	independence	independence	NOUN
agb-422	286	16	and	and	CCONJ
agb-422	286	17	strong	strong	ADJ
agb-422	286	18	transparency	transparency	NOUN
agb-422	286	19	in	in	ADP
agb-422	286	20	reporting	reporting	NOUN
agb-422	286	21	—	—	PUNCT
agb-422	286	22	have	have	VERB
agb-422	286	23	a	a	DET
agb-422	286	24	greater	great	ADJ
agb-422	286	25	tendency	tendency	NOUN
agb-422	286	26	to	to	PART
agb-422	286	27	adopt	adopt	VERB
agb-422	286	28	comprehensive	comprehensive	ADJ
agb-422	286	29	risk	risk	NOUN
agb-422	286	30	-	-	PUNCT
agb-422	286	31	assessment	assessment	NOUN
agb-422	286	32	models	model	NOUN
agb-422	286	33	.	.	PUNCT
agb-422	287	1	this	this	DET
agb-422	287	2	capacity	capacity	NOUN
agb-422	287	3	is	be	AUX
agb-422	287	4	especially	especially	ADV
agb-422	287	5	important	important	ADJ
agb-422	287	6	when	when	SCONJ
agb-422	287	7	evaluating	evaluate	VERB
agb-422	287	8	agribusiness	agribusiness	NOUN
agb-422	287	9	loan	loan	NOUN
agb-422	287	10	applications	application	NOUN
agb-422	287	11	,	,	PUNCT
agb-422	287	12	which	which	PRON
agb-422	287	13	often	often	ADV
agb-422	287	14	involve	involve	VERB
agb-422	287	15	irregular	irregular	ADJ
agb-422	287	16	cash	cash	NOUN
agb-422	287	17	flows	flow	NOUN
agb-422	287	18	,	,	PUNCT
agb-422	287	19	vulnerability	vulnerability	NOUN
agb-422	287	20	to	to	ADP
agb-422	287	21	climatic	climatic	ADJ
agb-422	287	22	shocks	shock	NOUN
agb-422	287	23	,	,	PUNCT
agb-422	287	24	and	and	CCONJ
agb-422	287	25	insufficiently	insufficiently	ADV
agb-422	287	26	documented	document	VERB
agb-422	287	27	collateral	collateral	NOUN
agb-422	287	28	.	.	PUNCT
agb-422	288	1	a	a	DET
agb-422	288	2	rural	rural	ADJ
agb-422	288	3	-	-	PUNCT
agb-422	288	4	based	base	VERB
agb-422	288	5	financial	financial	ADJ
agb-422	288	6	institution	institution	NOUN
agb-422	288	7	applying	apply	VERB
agb-422	288	8	the	the	DET
agb-422	288	9	expected	expect	VERB
agb-422	288	10	credit	credit	NOUN
agb-422	288	11	loss	loss	NOUN
agb-422	288	12	methodology	methodology	NOUN
agb-422	288	13	outlined	outline	VERB
agb-422	288	14	in	in	ADP
agb-422	288	15	ifrs	ifrs	PROPN
agb-422	288	16	9	9	NUM
agb-422	288	17	,	,	PUNCT
agb-422	288	18	supported	support	VERB
agb-422	288	19	by	by	ADP
agb-422	288	20	a	a	DET
agb-422	288	21	transparent	transparent	ADJ
agb-422	288	22	and	and	CCONJ
agb-422	288	23	accountable	accountable	ADJ
agb-422	288	24	board	board	NOUN
agb-422	288	25	,	,	PUNCT
agb-422	288	26	may	may	AUX
agb-422	288	27	be	be	AUX
agb-422	288	28	capable	capable	ADJ
agb-422	288	29	of	of	ADP
agb-422	288	30	effectively	effectively	ADV
agb-422	288	31	distinguishing	distinguish	VERB
agb-422	288	32	between	between	ADP
agb-422	288	33	high	high	ADJ
agb-422	288	34	and	and	CCONJ
agb-422	288	35	low	low	ADJ
agb-422	288	36	-	-	PUNCT
agb-422	288	37	risk	risk	NOUN
agb-422	288	38	agricultural	agricultural	ADJ
agb-422	288	39	borrowers	borrower	NOUN
agb-422	288	40	by	by	ADP
agb-422	288	41	assessing	assess	VERB
agb-422	288	42	their	their	PRON
agb-422	288	43	historical	historical	ADJ
agb-422	288	44	performance	performance	NOUN
agb-422	288	45	and	and	CCONJ
agb-422	288	46	governance	governance	NOUN
agb-422	288	47	standards	standard	NOUN
agb-422	288	48	.	.	PUNCT
agb-422	289	1	such	such	ADJ
agb-422	289	2	capability	capability	NOUN
agb-422	289	3	can	can	AUX
agb-422	289	4	reduce	reduce	VERB
agb-422	289	5	perceived	perceive	VERB
agb-422	289	6	credit	credit	NOUN
agb-422	289	7	risk	risk	NOUN
agb-422	289	8	,	,	PUNCT
agb-422	289	9	lower	low	ADJ
agb-422	289	10	nonperforming	nonperforming	ADJ
agb-422	289	11	loan	loan	NOUN
agb-422	289	12	ratios	ratio	NOUN
agb-422	289	13	,	,	PUNCT
agb-422	289	14	and	and	CCONJ
agb-422	289	15	allow	allow	VERB
agb-422	289	16	for	for	ADP
agb-422	289	17	more	more	ADV
agb-422	289	18	assertive	assertive	ADJ
agb-422	289	19	expansion	expansion	NOUN
agb-422	289	20	of	of	ADP
agb-422	289	21	rural	rural	ADJ
agb-422	289	22	lending	lending	NOUN
agb-422	289	23	portfolios	portfolio	NOUN
agb-422	289	24	.	.	PUNCT
agb-422	290	1	as	as	ADP
agb-422	290	2	such	such	ADJ
agb-422	290	3	,	,	PUNCT
agb-422	290	4	raising	raise	VERB
agb-422	290	5	governance	governance	NOUN
agb-422	290	6	quality	quality	NOUN
agb-422	290	7	for	for	ADP
agb-422	290	8	financial	financial	ADJ
agb-422	290	9	institutions	institution	NOUN
agb-422	290	10	holds	hold	VERB
agb-422	290	11	not	not	PART
agb-422	290	12	only	only	ADV
agb-422	290	13	the	the	DET
agb-422	290	14	promise	promise	NOUN
agb-422	290	15	to	to	PART
agb-422	290	16	enhance	enhance	VERB
agb-422	290	17	crs	crs	PROPN
agb-422	290	18	,	,	PUNCT
agb-422	290	19	but	but	CCONJ
agb-422	290	20	more	more	ADV
agb-422	290	21	significantly	significantly	ADV
agb-422	290	22	,	,	PUNCT
agb-422	290	23	to	to	PART
agb-422	290	24	be	be	AUX
agb-422	290	25	a	a	DET
agb-422	290	26	strategic	strategic	ADJ
agb-422	290	27	enabler	enabler	NOUN
agb-422	290	28	for	for	ADP
agb-422	290	29	financing	finance	VERB
agb-422	290	30	agriculture	agriculture	NOUN
agb-422	290	31	.	.	PUNCT
agb-422	291	1	this	this	PRON
agb-422	291	2	is	be	AUX
agb-422	291	3	even	even	ADV
agb-422	291	4	more	more	ADV
agb-422	291	5	relevant	relevant	ADJ
agb-422	291	6	in	in	ADP
agb-422	291	7	iraq	iraq	PROPN
agb-422	291	8	,	,	PUNCT
agb-422	291	9	where	where	SCONJ
agb-422	291	10	agriculture	agriculture	NOUN
agb-422	291	11	is	be	AUX
agb-422	291	12	a	a	DET
agb-422	291	13	fundamental	fundamental	ADJ
agb-422	291	14	feature	feature	NOUN
agb-422	291	15	in	in	ADP
agb-422	291	16	the	the	DET
agb-422	291	17	national	national	PROPN
agb-422	291	18	development	development	PROPN
agb-422	291	19	agenda	agenda	PROPN
agb-422	291	20	's	's	PART
agb-422	291	21	economic	economic	ADJ
agb-422	291	22	diversification	diversification	NOUN
agb-422	291	23	strategies	strategy	NOUN
agb-422	291	24	.	.	PUNCT
agb-422	292	1	references	reference	NOUN
agb-422	292	2	agyemang	agyemang	PROPN
agb-422	292	3	,	,	PUNCT
agb-422	292	4	o.	o.	PROPN
agb-422	292	5	s.	s.	PROPN
agb-422	292	6	,	,	PUNCT
agb-422	292	7	gbettey	gbettey	PROPN
agb-422	292	8	,	,	PUNCT
agb-422	292	9	c.	c.	PROPN
agb-422	292	10	,	,	PUNCT
agb-422	292	11	gatsi	gatsi	PROPN
agb-422	292	12	,	,	PUNCT
agb-422	292	13	j.	j.	PROPN
agb-422	292	14	g.	g.	PROPN
agb-422	292	15	,	,	PUNCT
agb-422	292	16	&	&	CCONJ
agb-422	292	17	acquah	acquah	PROPN
agb-422	292	18	,	,	PUNCT
agb-422	292	19	i.	i.	PROPN
agb-422	292	20	s.	s.	PROPN
agb-422	292	21	k.	k.	PROPN
agb-422	292	22	(	(	PUNCT
agb-422	292	23	2020	2020	NUM
agb-422	292	24	)	)	PUNCT
agb-422	292	25	.	.	PUNCT
agb-422	293	1	country	country	NOUN
agb-422	293	2	-	-	PUNCT
agb-422	293	3	level	level	NOUN
agb-422	293	4	corporate	corporate	ADJ
agb-422	293	5	governance	governance	NOUN
agb-422	293	6	and	and	CCONJ
agb-422	293	7	foreign	foreign	ADJ
agb-422	293	8	direct	direct	ADJ
agb-422	293	9	investment	investment	NOUN
agb-422	293	10	in	in	ADP
agb-422	293	11	africa	africa	PROPN
agb-422	293	12	.	.	PUNCT
agb-422	294	1	corporate	corporate	ADJ
agb-422	294	2	governance	governance	NOUN
agb-422	294	3	:	:	PUNCT
agb-422	294	4	the	the	DET
agb-422	294	5	international	international	ADJ
agb-422	294	6	journal	journal	NOUN
agb-422	294	7	of	of	ADP
agb-422	294	8	business	business	NOUN
agb-422	294	9	in	in	ADP
agb-422	294	10	society	society	NOUN
agb-422	294	11	,	,	PUNCT
agb-422	294	12	19(5	19(5	NUM
agb-422	294	13	)	)	PUNCT
agb-422	294	14	,	,	PUNCT
agb-422	294	15	1133	1133	NUM
agb-422	294	16	-	-	SYM
agb-422	294	17	1152	1152	NUM
agb-422	294	18	.	.	PUNCT
agb-422	295	1	doi	doi	NOUN
agb-422	295	2	:	:	PUNCT
agb-422	295	3	https://doi.org/10.1108/cg-07-2018-0259	https://doi.org/10.1108/cg-07-2018-0259	NOUN
agb-422	295	4	alkhawaldeh	alkhawaldeh	PROPN
agb-422	295	5	,	,	PUNCT
agb-422	295	6	a.	a.	NOUN
agb-422	295	7	a.	a.	PROPN
agb-422	295	8	k.	k.	PROPN
agb-422	295	9	,	,	PUNCT
agb-422	295	10	jaber	jaber	PROPN
agb-422	295	11	,	,	PUNCT
agb-422	295	12	j.	j.	PROPN
agb-422	295	13	j.	j.	PROPN
agb-422	295	14	,	,	PUNCT
agb-422	295	15	boughaci	boughaci	PROPN
agb-422	295	16	,	,	PUNCT
agb-422	295	17	d.	d.	PROPN
agb-422	295	18	,	,	PUNCT
agb-422	295	19	&	&	CCONJ
agb-422	295	20	ismail	ismail	PROPN
agb-422	295	21	,	,	PUNCT
agb-422	295	22	n.	n.	NOUN
agb-422	295	23	(	(	PUNCT
agb-422	295	24	2021	2021	NUM
agb-422	295	25	)	)	PUNCT
agb-422	295	26	.	.	PUNCT
agb-422	296	1	a	a	DET
agb-422	296	2	novel	novel	ADJ
agb-422	296	3	investigation	investigation	NOUN
agb-422	296	4	of	of	ADP
agb-422	296	5	the	the	DET
agb-422	296	6	influence	influence	NOUN
agb-422	296	7	of	of	ADP
agb-422	296	8	corporate	corporate	ADJ
agb-422	296	9	governance	governance	NOUN
agb-422	296	10	on	on	ADP
agb-422	296	11	firms	firm	NOUN
agb-422	296	12	’	'	PUNCT
agb-422	296	13	credit	credit	NOUN
agb-422	296	14	ratings	rating	NOUN
agb-422	296	15	.	.	PUNCT
agb-422	297	1	plos	plos	PROPN
agb-422	297	2	one	one	NUM
agb-422	297	3	,	,	PUNCT
agb-422	297	4	16(5	16(5	NUM
agb-422	297	5	)	)	PUNCT
agb-422	297	6	,	,	PUNCT
agb-422	297	7	e0250242	e0250242	PROPN
agb-422	297	8	.	.	PROPN
agb-422	297	9	doi	doi	PROPN
agb-422	297	10	:	:	PUNCT
agb-422	297	11	https://doi.org/	https://doi.org/	NOUN
agb-422	297	12	10.1371	10.1371	NUM
agb-422	297	13	/	/	SYM
agb-422	297	14	journal.pone.0250242	journal.pone.0250242	PROPN
agb-422	297	15	aroul	aroul	PROPN
agb-422	297	16	,	,	PUNCT
agb-422	297	17	r.	r.	PROPN
agb-422	297	18	r.	r.	PROPN
agb-422	297	19	,	,	PUNCT
agb-422	297	20	&	&	CCONJ
agb-422	297	21	rodriguez	rodriguez	PROPN
agb-422	297	22	,	,	PUNCT
agb-422	297	23	m.	m.	NOUN
agb-422	297	24	(	(	PUNCT
agb-422	297	25	2024	2024	NUM
agb-422	297	26	)	)	PUNCT
agb-422	297	27	.	.	PUNCT
agb-422	298	1	market	market	NOUN
agb-422	298	2	responses	response	NOUN
agb-422	298	3	to	to	ADP
agb-422	298	4	credit	credit	NOUN
agb-422	298	5	rating	rating	NOUN
agb-422	298	6	changes	change	NOUN
agb-422	298	7	given	give	VERB
agb-422	298	8	prior	prior	ADJ
agb-422	298	9	performance	performance	NOUN
agb-422	298	10	and	and	CCONJ
agb-422	298	11	the	the	DET
agb-422	298	12	association	association	NOUN
agb-422	298	13	with	with	ADP
agb-422	298	14	information	information	NOUN
agb-422	298	15	asymmetry	asymmetry	NOUN
agb-422	298	16	and	and	CCONJ
agb-422	298	17	corporate	corporate	ADJ
agb-422	298	18	governance	governance	NOUN
agb-422	298	19	.	.	PUNCT
agb-422	299	1	journal	journal	NOUN
agb-422	299	2	of	of	ADP
agb-422	299	3	real	real	ADJ
agb-422	299	4	estate	estate	NOUN
agb-422	299	5	research	research	NOUN
agb-422	299	6	,	,	PUNCT
agb-422	299	7	1	1	NUM
agb-422	299	8	-	-	SYM
agb-422	299	9	24	24	NUM
agb-422	299	10	.	.	PUNCT
agb-422	300	1	doi	doi	NOUN
agb-422	300	2	:	:	PUNCT
agb-422	300	3	https://doi.org/10.10800896	https://doi.org/10.10800896	PROPN
agb-422	300	4	/	/	SYM
agb-422	300	5	5803.2024.2353517	5803.2024.2353517	PROPN
agb-422	300	6	attridge	attridge	ADJ
agb-422	300	7	,	,	PUNCT
agb-422	300	8	s.	s.	PROPN
agb-422	300	9	,	,	PUNCT
agb-422	300	10	chen	chen	PROPN
agb-422	300	11	,	,	PUNCT
agb-422	300	12	y.	y.	PROPN
agb-422	300	13	,	,	PUNCT
agb-422	300	14	&	&	CCONJ
agb-422	300	15	mbate	mbate	PROPN
agb-422	300	16	,	,	PUNCT
agb-422	300	17	m.	m.	NOUN
agb-422	300	18	(	(	PUNCT
agb-422	300	19	2021	2021	NUM
agb-422	300	20	)	)	PUNCT
agb-422	300	21	.	.	PUNCT
agb-422	301	1	financial	financial	ADJ
agb-422	301	2	performance	performance	NOUN
agb-422	301	3	and	and	CCONJ
agb-422	301	4	corporate	corporate	ADJ
agb-422	301	5	governance	governance	NOUN
agb-422	301	6	:	:	PUNCT
agb-422	301	7	evidence	evidence	NOUN
agb-422	301	8	from	from	ADP
agb-422	301	9	national	national	ADJ
agb-422	301	10	development	development	NOUN
agb-422	301	11	banks	bank	NOUN
agb-422	301	12	in	in	ADP
agb-422	301	13	africa	africa	PROPN
agb-422	301	14	(	(	PUNCT
agb-422	301	15	odi	odi	PROPN
agb-422	301	16	report	report	NOUN
agb-422	301	17	no	no	INTJ
agb-422	301	18	.	.	NOUN
agb-422	301	19	179	179	NUM
agb-422	301	20	)	)	PUNCT
agb-422	301	21	.	.	PUNCT
agb-422	302	1	international	international	ADJ
agb-422	302	2	research	research	NOUN
agb-422	302	3	initiative	initiative	NOUN
agb-422	302	4	on	on	ADP
agb-422	302	5	public	public	ADJ
agb-422	302	6	development	development	NOUN
agb-422	302	7	banks	bank	NOUN
agb-422	302	8	.	.	PUNCT
agb-422	303	1	retrieved	retrieve	VERB
agb-422	303	2	from	from	ADP
agb-422	303	3	https://www.afd.fr/sites/afd/files/2020-11-12-07-52	https://www.afd.fr/sites/afd/files/2020-11-12-07-52	PROPN
agb-422	303	4	/financial	/financial	ADJ
agb-422	303	5	-	-	PUNCT
agb-422	303	6	performance	performance	NOUN
agb-422	303	7	-	-	PUNCT
agb-422	303	8	corporate	corporate	ADJ
agb-422	303	9	-	-	PUNCT
agb-422	303	10	governance	governance	NOUN
agb-422	303	11	-	-	PUNCT
agb-422	303	12	ndbafrica.pdf	ndbafrica.pdf	X
agb-422	303	13	ben	ben	PROPN
agb-422	303	14	saad	saad	PROPN
agb-422	303	15	,	,	PUNCT
agb-422	303	16	s.	s.	PROPN
agb-422	303	17	,	,	PUNCT
agb-422	303	18	laouiti	laouiti	PROPN
agb-422	303	19	,	,	PUNCT
agb-422	303	20	m.	m.	NOUN
agb-422	303	21	,	,	PUNCT
agb-422	303	22	&	&	CCONJ
agb-422	303	23	ajina	ajina	PROPN
agb-422	303	24	,	,	PUNCT
agb-422	303	25	a.	a.	NOUN
agb-422	303	26	(	(	PUNCT
agb-422	303	27	2024	2024	NUM
agb-422	303	28	)	)	PUNCT
agb-422	303	29	.	.	PUNCT
agb-422	304	1	corporate	corporate	ADJ
agb-422	304	2	social	social	ADJ
agb-422	304	3	responsibility	responsibility	NOUN
agb-422	304	4	and	and	CCONJ
agb-422	304	5	credit	credit	NOUN
agb-422	304	6	rating	rating	NOUN
agb-422	304	7	:	:	PUNCT
agb-422	304	8	evidence	evidence	NOUN
agb-422	304	9	from	from	ADP
agb-422	304	10	french	french	ADJ
agb-422	304	11	companies	company	NOUN
agb-422	304	12	.	.	PUNCT
agb-422	305	1	review	review	NOUN
agb-422	305	2	of	of	ADP
agb-422	305	3	accounting	accounting	NOUN
agb-422	305	4	and	and	CCONJ
agb-422	305	5	finance	finance	NOUN
agb-422	305	6	,	,	PUNCT
agb-422	305	7	23(3	23(3	NUM
agb-422	305	8	)	)	PUNCT
agb-422	305	9	,	,	PUNCT
agb-422	305	10	330	330	NUM
agb-422	305	11	-	-	SYM
agb-422	305	12	352	352	NUM
agb-422	305	13	.	.	PUNCT
agb-422	306	1	doi	doi	NOUN
agb-422	306	2	:	:	PUNCT
agb-422	306	3	https://doi	https://doi	PROPN
agb-422	306	4	.	.	PUNCT
agb-422	306	5	org/10.1108	org/10.1108	PROPN
agb-422	306	6	/	/	SYM
agb-422	306	7	raf-03	raf-03	NOUN
agb-422	306	8	-	-	PUNCT
agb-422	306	9	2023	2023	NUM
agb-422	306	10	-	-	PUNCT
agb-422	306	11	0106	0106	NUM
agb-422	306	12	bertoni	bertoni	NOUN
agb-422	306	13	,	,	PUNCT
agb-422	306	14	m.	m.	NOUN
agb-422	306	15	,	,	PUNCT
agb-422	306	16	candio	candio	NOUN
agb-422	306	17	,	,	PUNCT
agb-422	306	18	p.	p.	NOUN
agb-422	306	19	,	,	PUNCT
agb-422	306	20	&	&	CCONJ
agb-422	306	21	pediroda	pediroda	PROPN
agb-422	306	22	,	,	PUNCT
agb-422	306	23	v.	v.	PROPN
agb-422	306	24	(	(	PUNCT
agb-422	306	25	2024	2024	NUM
agb-422	306	26	)	)	PUNCT
agb-422	306	27	.	.	PUNCT
agb-422	307	1	moderating	moderate	VERB
agb-422	307	2	role	role	NOUN
agb-422	307	3	of	of	ADP
agb-422	307	4	voluntary	voluntary	ADJ
agb-422	307	5	ifrs	ifrs	NOUN
agb-422	307	6	adoption	adoption	NOUN
agb-422	307	7	on	on	ADP
agb-422	307	8	earnings	earning	NOUN
agb-422	307	9	management	management	NOUN
agb-422	307	10	and	and	CCONJ
agb-422	307	11	credit	credit	NOUN
agb-422	307	12	score	score	NOUN
agb-422	307	13	of	of	ADP
agb-422	307	14	private	private	ADJ
agb-422	307	15	companies	company	NOUN
agb-422	307	16	.	.	PUNCT
agb-422	308	1	finance	finance	NOUN
agb-422	308	2	research	research	NOUN
agb-422	308	3	letters	letter	NOUN
agb-422	308	4	,	,	PUNCT
agb-422	308	5	70	70	NUM
agb-422	308	6	,	,	PUNCT
agb-422	308	7	106369	106369	NUM
agb-422	308	8	.	.	PUNCT
agb-422	309	1	doi	doi	NOUN
agb-422	309	2	:	:	PUNCT
agb-422	309	3	https://doi.org/10.1016/j.frl.2024.106369	https://doi.org/10.1016/j.frl.2024.106369	PROPN
agb-422	309	4	bhandari	bhandari	PROPN
agb-422	309	5	,	,	PUNCT
agb-422	309	6	a.	a.	NOUN
agb-422	309	7	,	,	PUNCT
agb-422	309	8	&	&	CCONJ
agb-422	309	9	golden	golden	PROPN
agb-422	309	10	,	,	PUNCT
agb-422	309	11	j.	j.	PROPN
agb-422	309	12	(	(	PUNCT
agb-422	309	13	2021	2021	NUM
agb-422	309	14	)	)	PUNCT
agb-422	309	15	.	.	PUNCT
agb-422	310	1	ceo	ceo	NOUN
agb-422	310	2	political	political	ADJ
agb-422	310	3	preference	preference	NOUN
agb-422	310	4	and	and	CCONJ
agb-422	310	5	credit	credit	NOUN
agb-422	310	6	ratings	rating	NOUN
agb-422	310	7	.	.	PUNCT
agb-422	311	1	journal	journal	NOUN
agb-422	311	2	of	of	ADP
agb-422	311	3	corporate	corporate	ADJ
agb-422	311	4	finance	finance	NOUN
agb-422	311	5	,	,	PUNCT
agb-422	311	6	68	68	NUM
agb-422	311	7	,	,	PUNCT
agb-422	311	8	101909	101909	NUM
agb-422	311	9	.	.	PUNCT
agb-422	312	1	doi	doi	NOUN
agb-422	312	2	:	:	PUNCT
agb-422	313	1	https://doi	https://doi	PROPN
agb-422	313	2	.	.	PUNCT
agb-422	314	1	org/10.1016	org/10.1016	PROPN
agb-422	314	2	/	/	SYM
agb-422	314	3	j.jcorpfin.2021.101909	j.jcorpfin.2021.101909	PROPN
agb-422	314	4	bhat	bhat	PROPN
agb-422	314	5	,	,	PUNCT
agb-422	314	6	g	g	PROPN
agb-422	314	7	,	,	PUNCT
agb-422	314	8	.callen	.callen	PROPN
agb-422	314	9	,	,	PUNCT
agb-422	314	10	j.	j.	PROPN
agb-422	314	11	l.	l.	PROPN
agb-422	314	12	,	,	PUNCT
agb-422	314	13	&	&	CCONJ
agb-422	314	14	segal	segal	PROPN
agb-422	314	15	,	,	PUNCT
agb-422	314	16	d.	d.	PROPN
agb-422	314	17	(	(	PUNCT
agb-422	314	18	2014	2014	NUM
agb-422	314	19	)	)	PUNCT
agb-422	314	20	.	.	PUNCT
agb-422	315	1	credit	credit	NOUN
agb-422	315	2	risk	risk	NOUN
agb-422	315	3	and	and	CCONJ
agb-422	315	4	ifrs	ifrs	NOUN
agb-422	315	5	:	:	PUNCT
agb-422	315	6	the	the	DET
agb-422	315	7	case	case	NOUN
agb-422	315	8	of	of	ADP
agb-422	315	9	credit	credit	NOUN
agb-422	315	10	default	default	NOUN
agb-422	315	11	swaps	swap	NOUN
agb-422	315	12	.	.	PUNCT
agb-422	316	1	journal	journal	NOUN
agb-422	316	2	of	of	ADP
agb-422	316	3	accounting	accounting	NOUN
agb-422	316	4	,	,	PUNCT
agb-422	316	5	auditing	auditing	NOUN
agb-422	316	6	&	&	CCONJ
agb-422	316	7	finance	finance	NOUN
agb-422	316	8	,	,	PUNCT
agb-422	316	9	29(2	29(2	NUM
agb-422	316	10	)	)	PUNCT
agb-422	316	11	,	,	PUNCT
agb-422	316	12	129	129	NUM
agb-422	316	13	-	-	SYM
agb-422	316	14	162	162	NUM
agb-422	316	15	.	.	PUNCT
agb-422	317	1	doi	doi	NOUN
agb-422	317	2	:	:	PUNCT
agb-422	317	3	https://doi.org/10.1177/0148558x14521205	https://doi.org/10.1177/0148558x14521205	PRON
agb-422	317	4	bhattacharya	bhattacharya	PROPN
agb-422	317	5	,	,	PUNCT
agb-422	317	6	s.	s.	PROPN
agb-422	317	7	,	,	PUNCT
agb-422	317	8	&	&	CCONJ
agb-422	317	9	sharma	sharma	PROPN
agb-422	317	10	,	,	PUNCT
agb-422	317	11	d.	d.	PROPN
agb-422	317	12	(	(	PUNCT
agb-422	317	13	2019	2019	NUM
agb-422	317	14	)	)	PUNCT
agb-422	317	15	.	.	PUNCT
agb-422	318	1	do	do	VERB
agb-422	318	2	environment	environment	NOUN
agb-422	318	3	,	,	PUNCT
agb-422	318	4	social	social	ADJ
agb-422	318	5	and	and	CCONJ
agb-422	318	6	governance	governance	NOUN
agb-422	318	7	performance	performance	NOUN
agb-422	318	8	impact	impact	NOUN
agb-422	318	9	credit	credit	NOUN
agb-422	318	10	ratings	rating	NOUN
agb-422	318	11	:	:	PUNCT
agb-422	318	12	a	a	DET
agb-422	318	13	study	study	NOUN
agb-422	318	14	from	from	ADP
agb-422	318	15	india	india	PROPN
agb-422	318	16	.	.	PUNCT
agb-422	319	1	international	international	ADJ
agb-422	319	2	journal	journal	PROPN
agb-422	319	3	of	of	ADP
agb-422	319	4	ethics	ethic	NOUN
agb-422	319	5	and	and	CCONJ
agb-422	319	6	systems	system	NOUN
agb-422	319	7	,	,	PUNCT
agb-422	319	8	35(3	35(3	NUM
agb-422	319	9	)	)	PUNCT
agb-422	319	10	,	,	PUNCT
agb-422	319	11	466	466	NUM
agb-422	319	12	-	-	SYM
agb-422	319	13	484	484	NUM
agb-422	319	14	.	.	PUNCT
agb-422	320	1	doi	doi	NOUN
agb-422	320	2	:	:	PUNCT
agb-422	320	3	https://doi.org/10.1108/ijoes-09-2018-0130	https://doi.org/10.1108/ijoes-09-2018-0130	PROPN
agb-422	320	4	biswas	biswas	PROPN
agb-422	320	5	,	,	PUNCT
agb-422	320	6	s.	s.	PROPN
agb-422	320	7	,	,	PUNCT
agb-422	320	8	bhattacharya	bhattacharya	PROPN
agb-422	320	9	,	,	PUNCT
agb-422	320	10	m.	m.	NOUN
agb-422	320	11	,	,	PUNCT
agb-422	320	12	sadarangani	sadarangani	NOUN
agb-422	320	13	,	,	PUNCT
agb-422	320	14	p.	p.	PROPN
agb-422	320	15	h.	h.	PROPN
agb-422	320	16	,	,	PUNCT
agb-422	320	17	&	&	CCONJ
agb-422	320	18	jin	jin	PROPN
agb-422	320	19	,	,	PUNCT
agb-422	320	20	j.	j.	PROPN
agb-422	320	21	y	y	PROPN
agb-422	320	22	.	.	PUNCT
agb-422	321	1	(	(	PUNCT
agb-422	321	2	2022	2022	NUM
agb-422	321	3	.	.	PUNCT
agb-422	321	4	)	)	PUNCT
agb-422	322	1	corporate	corporate	ADJ
agb-422	322	2	governance	governance	NOUN
agb-422	322	3	and	and	CCONJ
agb-422	322	4	earnings	earning	NOUN
agb-422	322	5	management	management	NOUN
agb-422	322	6	in	in	ADP
agb-422	322	7	banks	bank	NOUN
agb-422	322	8	:	:	PUNCT
agb-422	322	9	an	an	DET
agb-422	322	10	empirical	empirical	ADJ
agb-422	322	11	evidence	evidence	NOUN
agb-422	322	12	from	from	ADP
agb-422	322	13	india	india	PROPN
agb-422	322	14	.	.	PUNCT
agb-422	323	1	cogent	cogent	NOUN
agb-422	323	2	economics	economics	PROPN
agb-422	323	3	&	&	CCONJ
agb-422	323	4	finance	finance	PROPN
agb-422	323	5	,	,	PUNCT
agb-422	323	6	10(1	10(1	NUM
agb-422	323	7	)	)	PUNCT
agb-422	323	8	,	,	PUNCT
agb-422	323	9	2085266	2085266	NUM
agb-422	323	10	.	.	PUNCT
agb-422	324	1	doi	doi	NOUN
agb-422	324	2	:	:	PUNCT
agb-422	324	3	https://doi.org/10.1080/23322039.2022.2085266	https://doi.org/10.1080/23322039.2022.2085266	PROPN
agb-422	324	4	brito	brito	PROPN
agb-422	324	5	,	,	PUNCT
agb-422	324	6	r.	r.	PROPN
agb-422	324	7	p.	p.	PROPN
agb-422	324	8	,	,	PUNCT
agb-422	324	9	&	&	CCONJ
agb-422	324	10	júdice	júdice	PROPN
agb-422	324	11	,	,	PUNCT
agb-422	324	12	p.	p.	NOUN
agb-422	324	13	(	(	PUNCT
agb-422	324	14	2023	2023	NUM
agb-422	324	15	)	)	PUNCT
agb-422	324	16	.	.	PUNCT
agb-422	325	1	efficient	efficient	ADJ
agb-422	325	2	credit	credit	NOUN
agb-422	325	3	portfolios	portfolio	NOUN
agb-422	325	4	under	under	ADP
agb-422	325	5	ifrs	ifrs	PROPN
agb-422	325	6	9	9	NUM
agb-422	325	7	.	.	PUNCT
agb-422	326	1	international	international	ADJ
agb-422	326	2	transactions	transaction	NOUN
agb-422	326	3	in	in	ADP
agb-422	326	4	operational	operational	ADJ
agb-422	326	5	research	research	NOUN
agb-422	326	6	,	,	PUNCT
agb-422	326	7	30(5	30(5	NUM
agb-422	326	8	)	)	PUNCT
agb-422	326	9	,	,	PUNCT
agb-422	326	10	2453	2453	NUM
agb-422	326	11	-	-	SYM
agb-422	326	12	2484	2484	NUM
agb-422	326	13	.	.	PUNCT
agb-422	327	1	doi	doi	NOUN
agb-422	327	2	:	:	PUNCT
agb-422	327	3	https://doi.org/10.1111/itor.13137	https://doi.org/10.1111/itor.13137	PROPN
agb-422	327	4	daskalopoulos	daskalopoulo	NOUN
agb-422	327	5	,	,	PUNCT
agb-422	327	6	a.	a.	NOUN
agb-422	327	7	,	,	PUNCT
agb-422	327	8	evgenidis	evgenidis	PROPN
agb-422	327	9	,	,	PUNCT
agb-422	327	10	a.	a.	NOUN
agb-422	327	11	,	,	PUNCT
agb-422	327	12	tsagkanos	tsagkanos	PROPN
agb-422	327	13	,	,	PUNCT
agb-422	327	14	a.	a.	NOUN
agb-422	327	15	,	,	PUNCT
agb-422	327	16	&	&	CCONJ
agb-422	327	17	siriopoulos	siriopoulos	PROPN
agb-422	327	18	,	,	PUNCT
agb-422	327	19	c.	c.	PROPN
agb-422	327	20	(	(	PUNCT
agb-422	327	21	2016	2016	NUM
agb-422	327	22	)	)	PUNCT
agb-422	327	23	.	.	PUNCT
agb-422	328	1	assessing	assess	VERB
agb-422	328	2	variations	variation	NOUN
agb-422	328	3	in	in	ADP
agb-422	328	4	foreign	foreign	ADJ
agb-422	328	5	direct	direct	ADJ
agb-422	328	6	investments	investment	NOUN
agb-422	328	7	under	under	ADP
agb-422	328	8	ifrs	ifrs	NOUN
agb-422	328	9	adoption	adoption	NOUN
agb-422	328	10	,	,	PUNCT
agb-422	328	11	macro	macro	ADJ
agb-422	328	12	-	-	ADJ
agb-422	328	13	socioeconomic	socioeconomic	ADJ
agb-422	328	14	developments	development	NOUN
agb-422	328	15	and	and	CCONJ
agb-422	328	16	credit	credit	NOUN
agb-422	328	17	ratings	rating	NOUN
agb-422	328	18	.	.	PUNCT
agb-422	329	1	investment	investment	NOUN
agb-422	329	2	management	management	NOUN
agb-422	329	3	and	and	CCONJ
agb-422	329	4	financial	financial	ADJ
agb-422	329	5	innovations	innovation	NOUN
agb-422	329	6	,	,	PUNCT
agb-422	329	7	13(3	13(3	NUM
agb-422	329	8	)	)	PUNCT
agb-422	329	9	,	,	PUNCT
agb-422	329	10	328	328	NUM
agb-422	329	11	-	-	SYM
agb-422	329	12	340	340	NUM
agb-422	329	13	.	.	PUNCT
agb-422	330	1	doi	doi	NOUN
agb-422	330	2	:	:	PUNCT
agb-422	330	3	https://doi.org	https://doi.org	ADJ
agb-422	330	4	/10.21511	/10.21511	PROPN
agb-422	330	5	/	/	SYM
agb-422	330	6	imfi.13(3	imfi.13(3	VERB
agb-422	330	7	-	-	PUNCT
agb-422	330	8	2).2016.05	2).2016.05	NUM
agb-422	330	9	delgado	delgado	NOUN
agb-422	330	10	-	-	PUNCT
agb-422	330	11	vaquero	vaquero	NOUN
agb-422	330	12	,	,	PUNCT
agb-422	330	13	d.	d.	PROPN
agb-422	330	14	,	,	PUNCT
agb-422	330	15	&	&	CCONJ
agb-422	330	16	morales	morales	PROPN
agb-422	330	17	-	-	PUNCT
agb-422	330	18	díaz	díaz	NOUN
agb-422	330	19	,	,	PUNCT
agb-422	330	20	j.	j.	PROPN
agb-422	330	21	(	(	PUNCT
agb-422	330	22	2019	2019	NUM
agb-422	330	23	)	)	PUNCT
agb-422	330	24	.	.	PUNCT
agb-422	331	1	estimating	estimate	VERB
agb-422	331	2	a	a	DET
agb-422	331	3	credit	credit	NOUN
agb-422	331	4	rating	rating	NOUN
agb-422	331	5	for	for	ADP
agb-422	331	6	accounting	accounting	NOUN
agb-422	331	7	purposes	purpose	NOUN
agb-422	331	8	:	:	PUNCT
agb-422	331	9	a	a	DET
agb-422	331	10	quantitative	quantitative	ADJ
agb-422	331	11	approach	approach	NOUN
agb-422	331	12	.	.	PUNCT
agb-422	332	1	studies	study	NOUN
agb-422	332	2	of	of	ADP
agb-422	332	3	applied	applied	ADJ
agb-422	332	4	economics	economic	NOUN
agb-422	332	5	,	,	PUNCT
agb-422	332	6	36(2	36(2	NUM
agb-422	332	7	)	)	PUNCT
agb-422	332	8	,	,	PUNCT
agb-422	332	9	459	459	NUM
agb-422	332	10	-	-	SYM
agb-422	332	11	488	488	NUM
agb-422	332	12	.	.	PUNCT
agb-422	333	1	doi	doi	NOUN
agb-422	333	2	:	:	PUNCT
agb-422	333	3	https://	https://	PROPN
agb-422	333	4	doi.org/10.25115/eea.v36i2.2539	doi.org/10.25115/eea.v36i2.2539	PROPN
agb-422	333	5	driss	driss	PROPN
agb-422	333	6	,	,	PUNCT
agb-422	333	7	h.	h.	PROPN
agb-422	333	8	,	,	PUNCT
agb-422	333	9	drobetz	drobetz	VERB
agb-422	333	10	,	,	PUNCT
agb-422	333	11	w.	w.	PROPN
agb-422	333	12	,	,	PUNCT
agb-422	333	13	el	el	PROPN
agb-422	333	14	ghoul	ghoul	PROPN
agb-422	333	15	,	,	PUNCT
agb-422	333	16	s.	s.	PROPN
agb-422	333	17	,	,	PUNCT
agb-422	333	18	&	&	CCONJ
agb-422	333	19	guedhami	guedhami	NOUN
agb-422	333	20	,	,	PUNCT
agb-422	333	21	o.	o.	NOUN
agb-422	333	22	(	(	PUNCT
agb-422	333	23	2021	2021	NUM
agb-422	333	24	)	)	PUNCT
agb-422	333	25	.	.	PUNCT
agb-422	334	1	institutional	institutional	ADJ
agb-422	334	2	investment	investment	NOUN
agb-422	334	3	horizons	horizon	NOUN
agb-422	334	4	,	,	PUNCT
agb-422	334	5	corporate	corporate	ADJ
agb-422	334	6	governance	governance	NOUN
agb-422	334	7	,	,	PUNCT
agb-422	334	8	and	and	CCONJ
agb-422	334	9	credit	credit	NOUN
agb-422	334	10	ratings	rating	NOUN
agb-422	334	11	:	:	PUNCT
agb-422	334	12	international	international	ADJ
agb-422	334	13	evidence	evidence	NOUN
agb-422	334	14	.	.	PUNCT
agb-422	335	1	journal	journal	NOUN
agb-422	335	2	of	of	ADP
agb-422	335	3	corporate	corporate	ADJ
agb-422	335	4	finance	finance	NOUN
agb-422	335	5	,	,	PUNCT
agb-422	335	6	67	67	NUM
agb-422	335	7	,	,	PUNCT
agb-422	335	8	101874	101874	NUM
agb-422	335	9	.	.	PUNCT
agb-422	336	1	doi	doi	NOUN
agb-422	336	2	:	:	PUNCT
agb-422	336	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-422	336	4	/j.jcorpfin.2020.101874	/j.jcorpfin.2020.101874	PUNCT
agb-422	336	5	fan	fan	PROPN
agb-422	336	6	,	,	PUNCT
agb-422	336	7	z.	z.	PROPN
agb-422	336	8	,	,	PUNCT
agb-422	336	9	radhakrishnan	radhakrishnan	PROPN
agb-422	336	10	,	,	PUNCT
agb-422	336	11	s.	s.	PROPN
agb-422	336	12	,	,	PUNCT
agb-422	336	13	&	&	CCONJ
agb-422	336	14	zhang	zhang	PROPN
agb-422	336	15	,	,	PUNCT
agb-422	336	16	y.	y.	PROPN
agb-422	336	17	(	(	PUNCT
agb-422	336	18	2021	2021	NUM
agb-422	336	19	)	)	PUNCT
agb-422	336	20	.	.	PUNCT
agb-422	337	1	corporate	corporate	ADJ
agb-422	337	2	governance	governance	NOUN
agb-422	337	3	and	and	CCONJ
agb-422	337	4	earnings	earning	NOUN
agb-422	337	5	management	management	NOUN
agb-422	337	6	:	:	PUNCT
agb-422	337	7	evidence	evidence	NOUN
agb-422	337	8	from	from	ADP
agb-422	337	9	shareholder	shareholder	NOUN
agb-422	337	10	proposals	proposal	NOUN
agb-422	337	11	*	*	NOUN
agb-422	337	12	.	.	PUNCT
agb-422	338	1	contemporary	contemporary	ADJ
agb-422	338	2	accounting	accounting	NOUN
agb-422	338	3	research	research	NOUN
agb-422	338	4	,	,	PUNCT
agb-422	338	5	38(2	38(2	NOUN
agb-422	338	6	)	)	PUNCT
agb-422	338	7	,	,	PUNCT
agb-422	338	8	1434	1434	NUM
agb-422	338	9	-	-	SYM
agb-422	338	10	1464	1464	NUM
agb-422	338	11	.	.	PUNCT
agb-422	339	1	doi	doi	NOUN
agb-422	339	2	:	:	PUNCT
agb-422	339	3	https://doi.org/10.1111/1911-3846.12640	https://doi.org/10.1111/1911-3846.12640	ADJ
agb-422	339	4	fernando	fernando	NOUN
agb-422	339	5	,	,	PUNCT
agb-422	339	6	j.	j.	PROPN
agb-422	339	7	m.	m.	PROPN
agb-422	339	8	r.	r.	PROPN
agb-422	339	9	,	,	PUNCT
agb-422	339	10	li	li	PROPN
agb-422	339	11	,	,	PUNCT
agb-422	339	12	l.	l.	PROPN
agb-422	339	13	,	,	PUNCT
agb-422	339	14	&	&	CCONJ
agb-422	339	15	hou	hou	PROPN
agb-422	339	16	,	,	PUNCT
agb-422	339	17	y.	y.	PROPN
agb-422	339	18	(	(	PUNCT
agb-422	339	19	2020	2020	NUM
agb-422	339	20	)	)	PUNCT
agb-422	339	21	.	.	PUNCT
agb-422	340	1	corporate	corporate	ADJ
agb-422	340	2	governance	governance	NOUN
agb-422	340	3	and	and	CCONJ
agb-422	340	4	correlation	correlation	NOUN
agb-422	340	5	in	in	ADP
agb-422	340	6	corporate	corporate	ADJ
agb-422	340	7	defaults	default	NOUN
agb-422	340	8	.	.	PUNCT
agb-422	341	1	corporate	corporate	ADJ
agb-422	341	2	governance	governance	NOUN
agb-422	341	3	:	:	PUNCT
agb-422	341	4	an	an	DET
agb-422	341	5	international	international	ADJ
agb-422	341	6	review	review	NOUN
agb-422	341	7	,	,	PUNCT
agb-422	341	8	28(3	28(3	NUM
agb-422	341	9	)	)	PUNCT
agb-422	341	10	,	,	PUNCT
agb-422	341	11	188	188	NUM
agb-422	341	12	-	-	SYM
agb-422	341	13	206	206	NUM
agb-422	341	14	.	.	PUNCT
agb-422	342	1	doi	doi	NOUN
agb-422	342	2	:	:	PUNCT
agb-422	342	3	https://doi.org/10.1111/corg	https://doi.org/10.1111/corg	X
agb-422	342	4	.	.	PUNCT
agb-422	343	1	12306	12306	NUM
agb-422	343	2	ferreira	ferreira	PROPN
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agb-422	343	4	b.	b.	PROPN
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agb-422	343	6	,	,	PUNCT
agb-422	343	7	barros	barros	PROPN
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agb-422	343	9	l.	l.	PROPN
agb-422	343	10	a.	a.	PROPN
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agb-422	343	13	,	,	PUNCT
agb-422	343	14	&	&	CCONJ
agb-422	343	15	pimentel	pimentel	PROPN
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agb-422	343	17	r.	r.	PROPN
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agb-422	343	24	https://www.afd.fr/sites/afd/files/2020-11-12-07-52/financial-performance-corporate-governance-ndb-africa.pdf	https://www.afd.fr/sites/afd/files/2020-11-12-07-52/financial-performance-corporate-governance-ndb-africa.pdf	ADJ
agb-422	343	25	https://www.afd.fr/sites/afd/files/2020-11-12-07-52/financial-performance-corporate-governance-ndb-africa.pdf	https://www.afd.fr/sites/afd/files/2020-11-12-07-52/financial-performance-corporate-governance-ndb-africa.pdf	X
agb-422	343	26	https://www.afd.fr/sites/afd/files/2020-11-12-07-52/financial-performance-corporate-governance-ndb-africa.pdf	https://www.afd.fr/sites/afd/files/2020-11-12-07-52/financial-performance-corporate-governance-ndb-africa.pdf	PROPN
agb-422	343	27	https://doi.org/10.1108/raf-03-2023-0106	https://doi.org/10.1108/raf-03-2023-0106	PROPN
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agb-422	343	29	https://doi.org/10.1016/j.frl.2024.106369	https://doi.org/10.1016/j.frl.2024.106369	PROPN
agb-422	343	30	https://doi.org/10.1016/j.jcorpfin.2021.101909	https://doi.org/10.1016/j.jcorpfin.2021.101909	PROPN
agb-422	343	31	https://doi.org/10.1016/j.jcorpfin.2021.101909	https://doi.org/10.1016/j.jcorpfin.2021.101909	PROPN
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agb-422	343	33	https://doi.org/10.1108/ijoes-09-2018-0130	https://doi.org/10.1108/ijoes-09-2018-0130	PROPN
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agb-422	343	35	https://doi.org/10.1111/itor.13137	https://doi.org/10.1111/itor.13137	VERB
agb-422	343	36	https://doi.org/10.21511/imfi.13(3-2).2016.05	https://doi.org/10.21511/imfi.13(3-2).2016.05	PROPN
agb-422	343	37	https://doi.org/10.21511/imfi.13(3-2).2016.05	https://doi.org/10.21511/imfi.13(3-2).2016.05	PROPN
agb-422	343	38	https://doi.org/10.25115/eea.v36i2.2539	https://doi.org/10.25115/eea.v36i2.2539	PROPN
agb-422	343	39	https://doi.org/10.25115/eea.v36i2.2539	https://doi.org/10.25115/eea.v36i2.2539	PROPN
agb-422	343	40	https://doi.org/10.1016/j.jcorpfin.2020.101874	https://doi.org/10.1016/j.jcorpfin.2020.101874	VERB
agb-422	343	41	https://doi.org/10.1016/j.jcorpfin.2020.101874	https://doi.org/10.1016/j.jcorpfin.2020.101874	NOUN
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agb-422	343	45	agbioforum	agbioforum	NOUN
agb-422	343	46	,	,	PUNCT
agb-422	343	47	27(1	27(1	NUM
agb-422	343	48	)	)	PUNCT
agb-422	343	49	,	,	PUNCT
agb-422	344	1	2025	2025	NUM
agb-422	344	2	|	|	ADV
agb-422	344	3	67	67	NUM
agb-422	344	4	thijeel	thijeel	NOUN
agb-422	344	5	et	et	PROPN
agb-422	344	6	al	al	PROPN
agb-422	344	7	—	—	PUNCT
agb-422	344	8	ifrs	ifrs	PROPN
agb-422	344	9	adoption	adoption	NOUN
agb-422	344	10	and	and	CCONJ
agb-422	344	11	credit	credit	NOUN
agb-422	344	12	rating	rating	NOUN
agb-422	344	13	in	in	ADP
agb-422	344	14	iraqi	iraqi	ADJ
agb-422	344	15	banks	bank	NOUN
agb-422	344	16	:	:	PUNCT
agb-422	344	17	the	the	DET
agb-422	344	18	mediating	mediate	VERB
agb-422	344	19	role	role	NOUN
agb-422	344	20	of	of	ADP
agb-422	344	21	governance	governance	NOUN
agb-422	344	22	and	and	CCONJ
agb-422	344	23	implications	implication	NOUN
agb-422	344	24	for	for	ADP
agb-422	344	25	agricultural	agricultural	ADJ
agb-422	344	26	...	...	PUNCT
agb-422	344	27	(	(	PUNCT
agb-422	344	28	2024	2024	NUM
agb-422	344	29	)	)	PUNCT
agb-422	344	30	.	.	PUNCT
agb-422	345	1	adoção	adoção	PROPN
agb-422	345	2	das	das	PROPN
agb-422	345	3	ifrs	ifrs	PROPN
agb-422	345	4	e	e	PROPN
agb-422	345	5	ratings	rating	NOUN
agb-422	345	6	de	de	X
agb-422	345	7	crédito	crédito	PROPN
agb-422	345	8	:	:	PUNCT
agb-422	345	9	um	um	INTJ
agb-422	345	10	estudo	estudo	PROPN
agb-422	345	11	comparativo	comparativo	PROPN
agb-422	345	12	em	em	PROPN
agb-422	345	13	mercados	mercados	PROPN
agb-422	345	14	emergentes	emergente	VERB
agb-422	345	15	e	e	NOUN
agb-422	345	16	desenvolvidos	desenvolvido	NOUN
agb-422	345	17	.	.	PUNCT
agb-422	346	1	revista	revista	PROPN
agb-422	346	2	contabilidade	contabilidade	PROPN
agb-422	346	3	&	&	CCONJ
agb-422	346	4	finanças	finanças	PROPN
agb-422	346	5	,	,	PUNCT
agb-422	346	6	35	35	NUM
agb-422	346	7	,	,	PUNCT
agb-422	346	8	e1843	e1843	PROPN
agb-422	346	9	.	.	PUNCT
agb-422	346	10	retrieved	retrieve	VERB
agb-422	346	11	from	from	ADP
agb-422	346	12	https://revi	https://revi	PROPN
agb-422	346	13	stas.usp.br/rcf/article/view/232447	stas.usp.br/rcf/article/view/232447	NOUN
agb-422	346	14	georgieva	georgieva	NOUN
agb-422	346	15	,	,	PUNCT
agb-422	346	16	k.	k.	PROPN
agb-422	346	17	(	(	PUNCT
agb-422	346	18	2023	2023	NUM
agb-422	346	19	)	)	PUNCT
agb-422	346	20	.	.	PUNCT
agb-422	347	1	the	the	DET
agb-422	347	2	price	price	NOUN
agb-422	347	3	of	of	ADP
agb-422	347	4	fragmentation	fragmentation	NOUN
agb-422	347	5	:	:	PUNCT
agb-422	347	6	why	why	SCONJ
agb-422	347	7	the	the	DET
agb-422	347	8	global	global	ADJ
agb-422	347	9	economy	economy	NOUN
agb-422	347	10	is	be	AUX
agb-422	347	11	n't	not	PART
agb-422	347	12	ready	ready	ADJ
agb-422	347	13	for	for	ADP
agb-422	347	14	the	the	DET
agb-422	347	15	shocks	shock	NOUN
agb-422	347	16	ahead	ahead	ADV
agb-422	347	17	.	.	PUNCT
agb-422	348	1	foreign	foreign	ADJ
agb-422	348	2	affairs	affair	NOUN
agb-422	348	3	,	,	PUNCT
agb-422	348	4	102	102	NUM
agb-422	348	5	,	,	PUNCT
agb-422	348	6	131	131	NUM
agb-422	348	7	.	.	PUNCT
agb-422	348	8	retrieved	retrieve	VERB
agb-422	348	9	from	from	ADP
agb-422	348	10	https://	https://	PROPN
agb-422	348	11	www.foreignaffairs.com/united-states/price-fragme	www.foreignaffairs.com/united-states/price-fragme	NOUN
agb-422	348	12	ntation	ntation	NOUN
agb-422	348	13	-	-	PUNCT
agb-422	348	14	global	global	ADJ
agb-422	348	15	-	-	PUNCT
agb-422	348	16	economy	economy	NOUN
agb-422	348	17	-	-	PUNCT
agb-422	348	18	shock	shock	NOUN
agb-422	348	19	griffith	griffith	PROPN
agb-422	348	20	-	-	PUNCT
agb-422	348	21	jones	jones	PROPN
agb-422	348	22	,	,	PUNCT
agb-422	348	23	s.	s.	PROPN
agb-422	348	24	,	,	PUNCT
agb-422	348	25	&	&	CCONJ
agb-422	348	26	naqvi	naqvi	NOUN
agb-422	348	27	,	,	PUNCT
agb-422	348	28	n.	n.	NOUN
agb-422	348	29	(	(	PUNCT
agb-422	348	30	2021	2021	NUM
agb-422	348	31	)	)	PUNCT
agb-422	348	32	.	.	PUNCT
agb-422	349	1	leveraging	leverage	VERB
agb-422	349	2	policy	policy	NOUN
agb-422	349	3	steer	steer	NOUN
agb-422	349	4	?	?	PUNCT
agb-422	350	1	industrial	industrial	ADJ
agb-422	350	2	policy	policy	NOUN
agb-422	350	3	,	,	PUNCT
agb-422	350	4	risk	risk	NOUN
agb-422	350	5	-	-	PUNCT
agb-422	350	6	sharing	sharing	NOUN
agb-422	350	7	,	,	PUNCT
agb-422	350	8	and	and	CCONJ
agb-422	350	9	the	the	DET
agb-422	350	10	european	european	PROPN
agb-422	350	11	investment	investment	PROPN
agb-422	350	12	bank	bank	NOUN
agb-422	350	13	.	.	PUNCT
agb-422	351	1	in	in	ADP
agb-422	351	2	d.	d.	PROPN
agb-422	351	3	mertens	mertens	PROPN
agb-422	351	4	,	,	PUNCT
agb-422	351	5	m.	m.	NOUN
agb-422	351	6	thiemann	thiemann	PROPN
agb-422	351	7	,	,	PUNCT
agb-422	351	8	&	&	CCONJ
agb-422	351	9	p.	p.	PROPN
agb-422	351	10	volberding	volberding	NOUN
agb-422	351	11	(	(	PUNCT
agb-422	351	12	eds	ed	NOUN
agb-422	351	13	.	.	PUNCT
agb-422	351	14	)	)	PUNCT
agb-422	351	15	,	,	PUNCT
agb-422	351	16	the	the	DET
agb-422	351	17	reinvention	reinvention	NOUN
agb-422	351	18	of	of	ADP
agb-422	351	19	development	development	NOUN
agb-422	351	20	banking	banking	NOUN
agb-422	351	21	in	in	ADP
agb-422	351	22	the	the	DET
agb-422	351	23	european	european	PROPN
agb-422	351	24	union	union	PROPN
agb-422	351	25	:	:	PUNCT
agb-422	351	26	industrial	industrial	ADJ
agb-422	351	27	policy	policy	NOUN
agb-422	351	28	in	in	ADP
agb-422	351	29	the	the	DET
agb-422	351	30	single	single	ADJ
agb-422	351	31	market	market	NOUN
agb-422	351	32	and	and	CCONJ
agb-422	351	33	the	the	DET
agb-422	351	34	emergence	emergence	NOUN
agb-422	351	35	of	of	ADP
agb-422	351	36	a	a	DET
agb-422	351	37	field	field	NOUN
agb-422	351	38	(	(	PUNCT
agb-422	351	39	pp	pp	ADJ
agb-422	351	40	.	.	PUNCT
agb-422	352	1	90	90	NUM
agb-422	352	2	-	-	SYM
agb-422	352	3	114	114	NUM
agb-422	352	4	)	)	PUNCT
agb-422	352	5	.	.	PUNCT
agb-422	353	1	oxford	oxford	PROPN
agb-422	353	2	university	university	PROPN
agb-422	353	3	press	press	NOUN
agb-422	353	4	.	.	PUNCT
agb-422	354	1	doi	doi	NOUN
agb-422	354	2	:	:	PUNCT
agb-422	354	3	https://	https://	PROPN
agb-422	354	4	doi.org/10.1093/oso/9780198859703.003.0004	doi.org/10.1093/oso/9780198859703.003.0004	X
agb-422	354	5	haddad	haddad	PROPN
agb-422	354	6	,	,	PUNCT
agb-422	354	7	a.	a.	PROPN
agb-422	354	8	e.	e.	PROPN
agb-422	354	9	,	,	PUNCT
agb-422	354	10	sbeiti	sbeiti	PROPN
agb-422	354	11	,	,	PUNCT
agb-422	354	12	w.	w.	PROPN
agb-422	354	13	m.	m.	PROPN
agb-422	354	14	,	,	PUNCT
agb-422	354	15	&	&	CCONJ
agb-422	354	16	qasim	qasim	PROPN
agb-422	354	17	,	,	PUNCT
agb-422	354	18	a.	a.	NOUN
agb-422	354	19	(	(	PUNCT
agb-422	354	20	2017	2017	NUM
agb-422	354	21	)	)	PUNCT
agb-422	354	22	.	.	PUNCT
agb-422	355	1	accounting	accounting	NOUN
agb-422	355	2	legislation	legislation	NOUN
agb-422	355	3	,	,	PUNCT
agb-422	355	4	corporate	corporate	ADJ
agb-422	355	5	governance	governance	NOUN
agb-422	355	6	codes	code	NOUN
agb-422	355	7	and	and	CCONJ
agb-422	355	8	disclosure	disclosure	NOUN
agb-422	355	9	in	in	ADP
agb-422	355	10	jordan	jordan	PROPN
agb-422	355	11	:	:	PUNCT
agb-422	355	12	a	a	DET
agb-422	355	13	review	review	NOUN
agb-422	355	14	.	.	PUNCT
agb-422	356	1	international	international	ADJ
agb-422	356	2	journal	journal	PROPN
agb-422	356	3	of	of	ADP
agb-422	356	4	law	law	NOUN
agb-422	356	5	and	and	CCONJ
agb-422	356	6	management	management	NOUN
agb-422	356	7	,	,	PUNCT
agb-422	356	8	59(1	59(1	NUM
agb-422	356	9	)	)	PUNCT
agb-422	356	10	,	,	PUNCT
agb-422	356	11	147	147	NUM
agb-422	356	12	-	-	SYM
agb-422	356	13	176	176	NUM
agb-422	356	14	.	.	PUNCT
agb-422	357	1	doi	doi	NOUN
agb-422	357	2	:	:	PUNCT
agb-422	357	3	https://doi.org/10.1108/ijlma-07-2016-0064	https://doi.org/10.1108/ijlma-07-2016-0064	PROPN
agb-422	357	4	jakubik	jakubik	PROPN
agb-422	357	5	,	,	PUNCT
agb-422	357	6	p.	p.	PROPN
agb-422	357	7	,	,	PUNCT
agb-422	357	8	&	&	CCONJ
agb-422	357	9	teleu	teleu	PROPN
agb-422	357	10	,	,	PUNCT
agb-422	357	11	s.	s.	PROPN
agb-422	357	12	(	(	PUNCT
agb-422	357	13	2025	2025	NUM
agb-422	357	14	)	)	PUNCT
agb-422	357	15	.	.	PUNCT
agb-422	358	1	improving	improve	VERB
agb-422	358	2	credit	credit	NOUN
agb-422	358	3	risk	risk	NOUN
agb-422	358	4	assessment	assessment	NOUN
agb-422	358	5	in	in	ADP
agb-422	358	6	uncertain	uncertain	ADJ
agb-422	358	7	times	time	NOUN
agb-422	358	8	:	:	PUNCT
agb-422	358	9	insights	insight	NOUN
agb-422	358	10	from	from	ADP
agb-422	358	11	ifrs	ifrs	PROPN
agb-422	358	12	9	9	NUM
agb-422	358	13	.	.	PUNCT
agb-422	358	14	risks	risk	NOUN
agb-422	358	15	,	,	PUNCT
agb-422	358	16	13(2	13(2	NOUN
agb-422	358	17	)	)	PUNCT
agb-422	358	18	,	,	PUNCT
agb-422	358	19	38	38	NUM
agb-422	359	1	.	.	PUNCT
agb-422	359	2	doi	doi	PROPN
agb-422	359	3	:	:	PUNCT
agb-422	359	4	https://doi.org/10.3390/risks13020038	https://doi.org/10.3390/risks13020038	PROPN
agb-422	359	5	kaur	kaur	PROPN
agb-422	359	6	,	,	PUNCT
agb-422	359	7	j.	j.	PROPN
agb-422	359	8	,	,	PUNCT
agb-422	359	9	&	&	CCONJ
agb-422	359	10	dey	dey	PROPN
agb-422	359	11	,	,	PUNCT
agb-422	359	12	s.	s.	PROPN
agb-422	359	13	(	(	PUNCT
agb-422	359	14	2025	2025	NUM
agb-422	359	15	)	)	PUNCT
agb-422	359	16	.	.	PUNCT
agb-422	360	1	does	do	VERB
agb-422	360	2	corporate	corporate	ADJ
agb-422	360	3	governance	governance	NOUN
agb-422	360	4	influence	influence	NOUN
agb-422	360	5	firms	firm	NOUN
agb-422	360	6	’	'	PUNCT
agb-422	360	7	credit	credit	NOUN
agb-422	360	8	ratings	rating	NOUN
agb-422	360	9	?	?	PUNCT
agb-422	361	1	evidence	evidence	NOUN
agb-422	361	2	from	from	ADP
agb-422	361	3	india	india	PROPN
agb-422	361	4	.	.	PUNCT
agb-422	362	1	indian	indian	PROPN
agb-422	362	2	journal	journal	PROPN
agb-422	362	3	of	of	ADP
agb-422	362	4	finance	finance	NOUN
agb-422	362	5	,	,	PUNCT
agb-422	362	6	19(1	19(1	NUM
agb-422	362	7	)	)	PUNCT
agb-422	362	8	,	,	PUNCT
agb-422	362	9	33	33	NUM
agb-422	362	10	-	-	SYM
agb-422	362	11	51	51	NUM
agb-422	362	12	.	.	PUNCT
agb-422	363	1	doi	doi	NOUN
agb-422	363	2	:	:	PUNCT
agb-422	363	3	https://doi.org/10.17010/ijf/2025/v19i1/174694	https://doi.org/10.17010/ijf/2025/v19i1/174694	PROPN
agb-422	363	4	ko	ko	PROPN
agb-422	363	5	,	,	PUNCT
agb-422	363	6	c.	c.	PROPN
agb-422	363	7	,	,	PUNCT
agb-422	363	8	lee	lee	PROPN
agb-422	363	9	,	,	PUNCT
agb-422	363	10	p.	p.	PROPN
agb-422	363	11	,	,	PUNCT
agb-422	363	12	&	&	CCONJ
agb-422	363	13	anandarajan	anandarajan	PROPN
agb-422	363	14	,	,	PUNCT
agb-422	363	15	a.	a.	NOUN
agb-422	363	16	(	(	PUNCT
agb-422	363	17	2019	2019	NUM
agb-422	363	18	)	)	PUNCT
agb-422	363	19	.	.	PUNCT
agb-422	364	1	the	the	DET
agb-422	364	2	impact	impact	NOUN
agb-422	364	3	of	of	ADP
agb-422	364	4	operational	operational	ADJ
agb-422	364	5	risk	risk	NOUN
agb-422	364	6	incidents	incident	NOUN
agb-422	364	7	and	and	CCONJ
agb-422	364	8	moderating	moderate	VERB
agb-422	364	9	influence	influence	NOUN
agb-422	364	10	of	of	ADP
agb-422	364	11	corporate	corporate	ADJ
agb-422	364	12	governance	governance	NOUN
agb-422	364	13	on	on	ADP
agb-422	364	14	credit	credit	NOUN
agb-422	364	15	risk	risk	NOUN
agb-422	364	16	and	and	CCONJ
agb-422	364	17	firm	firm	ADJ
agb-422	364	18	performance	performance	NOUN
agb-422	364	19	.	.	PUNCT
agb-422	365	1	international	international	ADJ
agb-422	365	2	journal	journal	PROPN
agb-422	365	3	of	of	ADP
agb-422	365	4	accounting	accounting	PROPN
agb-422	365	5	&	&	CCONJ
agb-422	365	6	information	information	PROPN
agb-422	365	7	management	management	NOUN
agb-422	365	8	,	,	PUNCT
agb-422	365	9	27(1	27(1	NUM
agb-422	365	10	)	)	PUNCT
agb-422	365	11	,	,	PUNCT
agb-422	365	12	96	96	NUM
agb-422	365	13	-	-	SYM
agb-422	365	14	110	110	NUM
agb-422	365	15	.	.	PUNCT
agb-422	366	1	doi	doi	NOUN
agb-422	366	2	:	:	PUNCT
agb-422	366	3	https://doi.org/10.1108/ijaim-05-2017-0070	https://doi.org/10.1108/ijaim-05-2017-0070	NOUN
agb-422	366	4	lejard	lejard	ADV
agb-422	366	5	,	,	PUNCT
agb-422	366	6	c.	c.	PROPN
agb-422	366	7	,	,	PUNCT
agb-422	366	8	paget	paget	PROPN
agb-422	366	9	-	-	PUNCT
agb-422	366	10	blanc	blanc	PROPN
agb-422	366	11	,	,	PUNCT
agb-422	366	12	e.	e.	PROPN
agb-422	366	13	,	,	PUNCT
agb-422	366	14	&	&	CCONJ
agb-422	366	15	casta	casta	PROPN
agb-422	366	16	,	,	PUNCT
agb-422	366	17	j.-f	j.-f	NOUN
agb-422	366	18	.	.	PUNCT
agb-422	367	1	(	(	PUNCT
agb-422	367	2	2021	2021	NUM
agb-422	367	3	)	)	PUNCT
agb-422	367	4	.	.	PUNCT
agb-422	368	1	the	the	DET
agb-422	368	2	effects	effect	NOUN
agb-422	368	3	of	of	ADP
agb-422	368	4	the	the	DET
agb-422	368	5	adoption	adoption	NOUN
agb-422	368	6	of	of	ADP
agb-422	368	7	ifrs	ifrs	PROPN
agb-422	368	8	9	9	NUM
agb-422	368	9	on	on	ADP
agb-422	368	10	the	the	DET
agb-422	368	11	comparability	comparability	NOUN
agb-422	368	12	and	and	CCONJ
agb-422	368	13	the	the	DET
agb-422	368	14	predictive	predictive	ADJ
agb-422	368	15	ability	ability	NOUN
agb-422	368	16	on	on	ADP
agb-422	368	17	banks	bank	NOUN
agb-422	368	18	’	'	PUNCT
agb-422	368	19	loan	loan	NOUN
agb-422	368	20	loss	loss	NOUN
agb-422	368	21	allowances	allowance	NOUN
agb-422	368	22	hal	hal	NOUN
agb-422	368	23	.	.	PUNCT
agb-422	368	24	retrieved	retrieve	VERB
agb-422	368	25	from	from	ADP
agb-422	368	26	https://hal.science/hal-03350978	https://hal.science/hal-03350978	PROPN
agb-422	368	27	li	li	PROPN
agb-422	368	28	,	,	PUNCT
agb-422	368	29	c.	c.	PROPN
agb-422	368	30	,	,	PUNCT
agb-422	368	31	wu	wu	PROPN
agb-422	368	32	,	,	PUNCT
agb-422	368	33	m.	m.	NOUN
agb-422	368	34	,	,	PUNCT
agb-422	368	35	chen	chen	PROPN
agb-422	368	36	,	,	PUNCT
agb-422	368	37	x.	x.	PROPN
agb-422	368	38	,	,	PUNCT
agb-422	368	39	&	&	CCONJ
agb-422	368	40	huang	huang	PROPN
agb-422	368	41	,	,	PUNCT
agb-422	368	42	w.	w.	PROPN
agb-422	368	43	(	(	PUNCT
agb-422	368	44	2022	2022	NUM
agb-422	368	45	)	)	PUNCT
agb-422	368	46	.	.	PUNCT
agb-422	369	1	environmental	environmental	ADJ
agb-422	369	2	,	,	PUNCT
agb-422	369	3	social	social	ADJ
agb-422	369	4	and	and	CCONJ
agb-422	369	5	governance	governance	NOUN
agb-422	369	6	performance	performance	NOUN
agb-422	369	7	,	,	PUNCT
agb-422	369	8	corporate	corporate	ADJ
agb-422	369	9	transparency	transparency	NOUN
agb-422	369	10	,	,	PUNCT
agb-422	369	11	and	and	CCONJ
agb-422	369	12	credit	credit	NOUN
agb-422	369	13	rating	rating	NOUN
agb-422	369	14	:	:	PUNCT
agb-422	369	15	some	some	DET
agb-422	369	16	evidence	evidence	NOUN
agb-422	369	17	from	from	ADP
agb-422	369	18	chinese	chinese	PROPN
agb-422	369	19	a	a	PROPN
agb-422	369	20	-	-	PUNCT
agb-422	369	21	share	share	NOUN
agb-422	369	22	listed	list	VERB
agb-422	369	23	companies	company	NOUN
agb-422	369	24	.	.	PUNCT
agb-422	370	1	pacific	pacific	ADJ
agb-422	370	2	-	-	PUNCT
agb-422	370	3	basin	basin	NOUN
agb-422	370	4	finance	finance	NOUN
agb-422	370	5	journal	journal	NOUN
agb-422	370	6	,	,	PUNCT
agb-422	370	7	74	74	NUM
agb-422	370	8	,	,	PUNCT
agb-422	370	9	101806	101806	NUM
agb-422	370	10	.	.	PUNCT
agb-422	371	1	doi	doi	NOUN
agb-422	371	2	:	:	PUNCT
agb-422	371	3	https://doi.org/10	https://doi.org/10	PROPN
agb-422	371	4	.	.	PUNCT
agb-422	372	1	1016	1016	NUM
agb-422	372	2	/	/	SYM
agb-422	372	3	j.pacfin.2022.101806	j.pacfin.2022.101806	PROPN
agb-422	372	4	lin	lin	PROPN
agb-422	372	5	,	,	PUNCT
agb-422	372	6	c.-m	c.-m	NOUN
agb-422	372	7	.	.	PUNCT
agb-422	372	8	,	,	PUNCT
agb-422	372	9	chen	chen	PROPN
agb-422	372	10	,	,	PUNCT
agb-422	372	11	c.	c.	PROPN
agb-422	372	12	c.	c.	PROPN
agb-422	372	13	s.	s.	PROPN
agb-422	372	14	,	,	PUNCT
agb-422	372	15	yang	yang	PROPN
agb-422	372	16	,	,	PUNCT
agb-422	372	17	s.-y	s.-y	NOUN
agb-422	372	18	.	.	PUNCT
agb-422	372	19	,	,	PUNCT
agb-422	372	20	&	&	CCONJ
agb-422	372	21	wang	wang	PROPN
agb-422	372	22	,	,	PUNCT
agb-422	372	23	w.-r	w.-r	PROPN
agb-422	372	24	.	.	PUNCT
agb-422	373	1	(	(	PUNCT
agb-422	373	2	2020	2020	NUM
agb-422	373	3	)	)	PUNCT
agb-422	373	4	.	.	PUNCT
agb-422	374	1	the	the	DET
agb-422	374	2	effects	effect	NOUN
agb-422	374	3	of	of	ADP
agb-422	374	4	corporate	corporate	ADJ
agb-422	374	5	governance	governance	NOUN
agb-422	374	6	on	on	ADP
agb-422	374	7	credit	credit	NOUN
agb-422	374	8	ratings	rating	NOUN
agb-422	374	9	:	:	PUNCT
agb-422	374	10	the	the	DET
agb-422	374	11	role	role	NOUN
agb-422	374	12	of	of	ADP
agb-422	374	13	corporate	corporate	ADJ
agb-422	374	14	social	social	ADJ
agb-422	374	15	responsibility	responsibility	NOUN
agb-422	374	16	.	.	PUNCT
agb-422	375	1	emerging	emerge	VERB
agb-422	375	2	markets	market	NOUN
agb-422	375	3	finance	finance	NOUN
agb-422	375	4	and	and	CCONJ
agb-422	375	5	trade	trade	NOUN
agb-422	375	6	,	,	PUNCT
agb-422	375	7	56(5	56(5	NOUN
agb-422	375	8	)	)	PUNCT
agb-422	375	9	,	,	PUNCT
agb-422	375	10	1093	1093	NUM
agb-422	375	11	-	-	SYM
agb-422	375	12	1112	1112	NUM
agb-422	375	13	.	.	PUNCT
agb-422	376	1	doi	doi	NOUN
agb-422	376	2	:	:	PUNCT
agb-422	376	3	https://doi.org/10	https://doi.org/10	PROPN
agb-422	376	4	.	.	PUNCT
agb-422	377	1	1080/1540496x.2018.1512486	1080/1540496x.2018.1512486	NUM
agb-422	377	2	mehedi	mehedi	PROPN
agb-422	377	3	,	,	PUNCT
agb-422	377	4	s.	s.	PROPN
agb-422	377	5	,	,	PUNCT
agb-422	377	6	rahman	rahman	PROPN
agb-422	377	7	,	,	PUNCT
agb-422	377	8	h.	h.	PROPN
agb-422	377	9	,	,	PUNCT
agb-422	377	10	&	&	CCONJ
agb-422	377	11	jalaludin	jalaludin	PROPN
agb-422	377	12	,	,	PUNCT
agb-422	377	13	d.	d.	PROPN
agb-422	377	14	(	(	PUNCT
agb-422	377	15	2020	2020	NUM
agb-422	377	16	)	)	PUNCT
agb-422	377	17	.	.	PUNCT
agb-422	378	1	the	the	DET
agb-422	378	2	relationship	relationship	NOUN
agb-422	378	3	between	between	ADP
agb-422	378	4	corporate	corporate	ADJ
agb-422	378	5	governance	governance	NOUN
agb-422	378	6	,	,	PUNCT
agb-422	378	7	corporate	corporate	ADJ
agb-422	378	8	characteristics	characteristic	NOUN
agb-422	378	9	and	and	CCONJ
agb-422	378	10	agricultural	agricultural	ADJ
agb-422	378	11	credit	credit	NOUN
agb-422	378	12	supply	supply	NOUN
agb-422	378	13	:	:	PUNCT
agb-422	378	14	evidence	evidence	NOUN
agb-422	378	15	from	from	ADP
agb-422	378	16	bangladesh	bangladesh	PROPN
agb-422	378	17	.	.	PUNCT
agb-422	379	1	international	international	ADJ
agb-422	379	2	journal	journal	PROPN
agb-422	379	3	of	of	ADP
agb-422	379	4	social	social	ADJ
agb-422	379	5	economics	economic	NOUN
agb-422	379	6	,	,	PUNCT
agb-422	379	7	47(7	47(7	NOUN
agb-422	379	8	)	)	PUNCT
agb-422	379	9	,	,	PUNCT
agb-422	379	10	867	867	NUM
agb-422	379	11	-	-	SYM
agb-422	379	12	885	885	NUM
agb-422	379	13	.	.	PUNCT
agb-422	380	1	doi	doi	NOUN
agb-422	380	2	:	:	PUNCT
agb-422	380	3	https://doi.org/10.1108/ijse-02-2020-0085	https://doi.org/10.1108/ijse-02-2020-0085	X
agb-422	380	4	mili	mili	PROPN
agb-422	380	5	,	,	PUNCT
agb-422	380	6	m.	m.	NOUN
agb-422	380	7	,	,	PUNCT
agb-422	380	8	&	&	CCONJ
agb-422	380	9	alaali	alaali	PROPN
agb-422	380	10	,	,	PUNCT
agb-422	380	11	y.	y.	PROPN
agb-422	380	12	(	(	PUNCT
agb-422	380	13	2023	2023	NUM
agb-422	380	14	)	)	PUNCT
agb-422	380	15	.	.	PUNCT
agb-422	381	1	does	do	AUX
agb-422	381	2	corporate	corporate	ADJ
agb-422	381	3	governance	governance	NOUN
agb-422	381	4	quality	quality	NOUN
agb-422	381	5	improve	improve	VERB
agb-422	381	6	credit	credit	NOUN
agb-422	381	7	ratings	rating	NOUN
agb-422	381	8	of	of	ADP
agb-422	381	9	financial	financial	ADJ
agb-422	381	10	institutions	institution	NOUN
agb-422	381	11	?	?	PUNCT
agb-422	382	1	evidence	evidence	NOUN
agb-422	382	2	from	from	ADP
agb-422	382	3	ownership	ownership	NOUN
agb-422	382	4	and	and	CCONJ
agb-422	382	5	board	board	NOUN
agb-422	382	6	structure	structure	NOUN
agb-422	382	7	.	.	PUNCT
agb-422	383	1	corporate	corporate	ADJ
agb-422	383	2	governance	governance	NOUN
agb-422	383	3	:	:	PUNCT
agb-422	383	4	the	the	DET
agb-422	383	5	international	international	ADJ
agb-422	383	6	journal	journal	NOUN
agb-422	383	7	of	of	ADP
agb-422	383	8	business	business	NOUN
agb-422	383	9	in	in	ADP
agb-422	383	10	society	society	NOUN
agb-422	383	11	,	,	PUNCT
agb-422	383	12	23(4	23(4	NOUN
agb-422	383	13	)	)	PUNCT
agb-422	383	14	,	,	PUNCT
agb-422	383	15	867	867	NUM
agb-422	383	16	-	-	SYM
agb-422	383	17	887	887	NUM
agb-422	383	18	.	.	PUNCT
agb-422	384	1	doi	doi	NOUN
agb-422	384	2	:	:	PUNCT
agb-422	384	3	https://doi.org/10.1108/cg-05-2022-0232	https://doi.org/10.1108/cg-05-2022-0232	PROPN
agb-422	384	4	monks	monk	NOUN
agb-422	384	5	,	,	PUNCT
agb-422	384	6	r.	r.	PROPN
agb-422	384	7	a.	a.	PROPN
agb-422	384	8	g.	g.	PROPN
agb-422	384	9	,	,	PUNCT
agb-422	384	10	&	&	CCONJ
agb-422	384	11	minow	minow	PROPN
agb-422	384	12	,	,	PUNCT
agb-422	384	13	n.	n.	NOUN
agb-422	384	14	(	(	PUNCT
agb-422	384	15	2011	2011	NUM
agb-422	384	16	)	)	PUNCT
agb-422	384	17	.	.	PUNCT
agb-422	385	1	corporate	corporate	ADJ
agb-422	385	2	governance	governance	NOUN
agb-422	385	3	.	.	PUNCT
agb-422	386	1	john	john	PROPN
agb-422	386	2	wiley	wiley	PROPN
agb-422	386	3	&	&	CCONJ
agb-422	386	4	sons	son	NOUN
agb-422	386	5	.	.	PUNCT
agb-422	387	1	moussa	moussa	PROPN
agb-422	387	2	,	,	PUNCT
agb-422	387	3	f.	f.	PROPN
agb-422	387	4	b.	b.	PROPN
agb-422	387	5	(	(	PUNCT
agb-422	387	6	2019	2019	NUM
agb-422	387	7	)	)	PUNCT
agb-422	387	8	.	.	PUNCT
agb-422	388	1	the	the	DET
agb-422	388	2	influence	influence	NOUN
agb-422	388	3	of	of	ADP
agb-422	388	4	internal	internal	ADJ
agb-422	388	5	corporate	corporate	ADJ
agb-422	388	6	governance	governance	NOUN
agb-422	388	7	on	on	ADP
agb-422	388	8	bank	bank	NOUN
agb-422	388	9	credit	credit	NOUN
agb-422	388	10	risk	risk	NOUN
agb-422	388	11	:	:	PUNCT
agb-422	388	12	an	an	DET
agb-422	388	13	empirical	empirical	ADJ
agb-422	388	14	analysis	analysis	NOUN
agb-422	388	15	for	for	ADP
agb-422	388	16	tunisia	tunisia	PROPN
agb-422	388	17	.	.	PUNCT
agb-422	389	1	global	global	ADJ
agb-422	389	2	business	business	PROPN
agb-422	389	3	review	review	PROPN
agb-422	389	4	,	,	PUNCT
agb-422	389	5	20(3	20(3	NOUN
agb-422	389	6	)	)	PUNCT
agb-422	389	7	,	,	PUNCT
agb-422	389	8	640	640	NUM
agb-422	389	9	-	-	SYM
agb-422	389	10	667	667	NUM
agb-422	389	11	.	.	PUNCT
agb-422	390	1	doi	doi	NOUN
agb-422	390	2	:	:	PUNCT
agb-422	390	3	https://doi.org/10.1177/09	https://doi.org/10.1177/09	PROPN
agb-422	390	4	72150919837078	72150919837078	NUM
agb-422	390	5	nguyen	nguyen	NOUN
agb-422	390	6	,	,	PUNCT
agb-422	390	7	q.	q.	PROPN
agb-422	390	8	,	,	PUNCT
agb-422	390	9	kim	kim	PROPN
agb-422	390	10	,	,	PUNCT
agb-422	390	11	m.	m.	PROPN
agb-422	390	12	h.	h.	PROPN
agb-422	390	13	,	,	PUNCT
agb-422	390	14	&	&	CCONJ
agb-422	390	15	ali	ali	PROPN
agb-422	390	16	,	,	PUNCT
agb-422	390	17	s	s	PART
agb-422	390	18	(	(	PUNCT
agb-422	390	19	.2024	.2024	PROPN
agb-422	390	20	.	.	PUNCT
agb-422	390	21	)	)	PUNCT
agb-422	391	1	corporate	corporate	ADJ
agb-422	391	2	governance	governance	NOUN
agb-422	391	3	and	and	CCONJ
agb-422	391	4	earnings	earning	NOUN
agb-422	391	5	management	management	NOUN
agb-422	391	6	:	:	PUNCT
agb-422	391	7	evidence	evidence	NOUN
agb-422	391	8	from	from	ADP
agb-422	391	9	vietnamese	vietnamese	ADJ
agb-422	391	10	listed	list	VERB
agb-422	391	11	firms	firm	NOUN
agb-422	391	12	.	.	PUNCT
agb-422	392	1	international	international	ADJ
agb-422	392	2	review	review	NOUN
agb-422	392	3	of	of	ADP
agb-422	392	4	economics	economics	PROPN
agb-422	392	5	&	&	CCONJ
agb-422	392	6	finance	finance	PROPN
agb-422	392	7	,	,	PUNCT
agb-422	392	8	89	89	NUM
agb-422	392	9	,	,	PUNCT
agb-422	392	10	775	775	NUM
agb-422	392	11	-	-	SYM
agb-422	392	12	801	801	NUM
agb-422	392	13	.	.	PUNCT
agb-422	393	1	doi	doi	NOUN
agb-422	393	2	:	:	PUNCT
agb-422	393	3	https://doi.org/10.1016/j.iref.2023.07.084	https://doi.org/10.1016/j.iref.2023.07.084	PROPN
agb-422	393	4	o'hara	o'hara	PROPN
agb-422	393	5	,	,	PUNCT
agb-422	393	6	m.	m.	NOUN
agb-422	393	7	,	,	PUNCT
agb-422	393	8	&	&	CCONJ
agb-422	393	9	zhou	zhou	PROPN
agb-422	393	10	,	,	PUNCT
agb-422	393	11	x.	x.	NOUN
agb-422	393	12	(	(	PUNCT
agb-422	393	13	2025	2025	NUM
agb-422	393	14	)	)	PUNCT
agb-422	393	15	.	.	PUNCT
agb-422	394	1	us	we	PRON
agb-422	394	2	corporate	corporate	ADJ
agb-422	394	3	bond	bond	NOUN
agb-422	394	4	markets	market	NOUN
agb-422	394	5	:	:	PUNCT
agb-422	394	6	bigger	big	ADJ
agb-422	394	7	and	and	CCONJ
agb-422	394	8	(	(	PUNCT
agb-422	394	9	maybe	maybe	ADV
agb-422	394	10	)	)	PUNCT
agb-422	394	11	better	well	ADJ
agb-422	394	12	?	?	PUNCT
agb-422	395	1	journal	journal	NOUN
agb-422	395	2	of	of	ADP
agb-422	395	3	economic	economic	ADJ
agb-422	395	4	perspectives	perspective	NOUN
agb-422	395	5	,	,	PUNCT
agb-422	395	6	39(2	39(2	NUM
agb-422	395	7	)	)	PUNCT
agb-422	395	8	,	,	PUNCT
agb-422	395	9	215	215	NUM
agb-422	395	10	-	-	SYM
agb-422	395	11	234	234	NUM
agb-422	395	12	.	.	PUNCT
agb-422	396	1	doi	doi	NOUN
agb-422	396	2	:	:	PUNCT
agb-422	396	3	https://doi.org/10.1257/jep.20251439	https://doi.org/10.1257/jep.20251439	ADJ
agb-422	396	4	shoman	shoman	NOUN
agb-422	396	5	,	,	PUNCT
agb-422	396	6	h.	h.	PROPN
agb-422	396	7	a.	a.	PROPN
agb-422	396	8	(	(	PUNCT
agb-422	396	9	2023	2023	NUM
agb-422	396	10	)	)	PUNCT
agb-422	396	11	.	.	PUNCT
agb-422	397	1	international	international	ADJ
agb-422	397	2	financial	financial	ADJ
agb-422	397	3	reporting	reporting	NOUN
agb-422	397	4	standards	standard	NOUN
agb-422	397	5	(	(	PUNCT
agb-422	397	6	ifrs	ifrs	NOUN
agb-422	397	7	)	)	PUNCT
agb-422	397	8	compliance	compliance	NOUN
agb-422	397	9	and	and	CCONJ
agb-422	397	10	corporate	corporate	ADJ
agb-422	397	11	governance	governance	NOUN
agb-422	397	12	practices	practice	NOUN
agb-422	397	13	:	:	PUNCT
agb-422	397	14	a	a	DET
agb-422	397	15	study	study	NOUN
agb-422	397	16	on	on	ADP
agb-422	397	17	select	select	ADJ
agb-422	397	18	iraqi	iraqi	ADJ
agb-422	397	19	companies	company	NOUN
agb-422	397	20	(	(	PUNCT
agb-422	397	21	doctoral	doctoral	ADJ
agb-422	397	22	dissertation	dissertation	NOUN
agb-422	397	23	,	,	PUNCT
agb-422	397	24	goa	goa	PROPN
agb-422	397	25	university	university	PROPN
agb-422	397	26	)	)	PUNCT
agb-422	397	27	.	.	PUNCT
agb-422	398	1	retrieved	retrieve	VERB
agb-422	398	2	from	from	ADP
agb-422	398	3	https://irgu.unigoa	https://irgu.unigoa	PROPN
agb-422	398	4	.ac.in	.ac.in	PUNCT
agb-422	398	5	/	/	SYM
agb-422	398	6	drs	drs	ADJ
agb-422	398	7	/	/	SYM
agb-422	398	8	handle	handle	NOUN
agb-422	398	9	/	/	SYM
agb-422	398	10	unigoa/7110	unigoa/7110	NOUN
agb-422	398	11	singh	singh	PROPN
agb-422	398	12	,	,	PUNCT
agb-422	398	13	r.	r.	PROPN
agb-422	398	14	d.	d.	PROPN
agb-422	398	15	,	,	PUNCT
agb-422	398	16	&	&	CCONJ
agb-422	398	17	newberry	newberry	PROPN
agb-422	398	18	,	,	PUNCT
agb-422	398	19	s.	s.	PROPN
agb-422	398	20	(	(	PUNCT
agb-422	398	21	2008	2008	NUM
agb-422	398	22	)	)	PUNCT
agb-422	398	23	.	.	PUNCT
agb-422	399	1	corporate	corporate	ADJ
agb-422	399	2	governance	governance	NOUN
agb-422	399	3	and	and	CCONJ
agb-422	399	4	international	international	ADJ
agb-422	399	5	financial	financial	ADJ
agb-422	399	6	reporting	reporting	NOUN
agb-422	399	7	standard	standard	PROPN
agb-422	399	8	(	(	PUNCT
agb-422	399	9	ifrs	ifrs	PROPN
agb-422	399	10	):	):	PUNCT
agb-422	399	11	the	the	DET
agb-422	399	12	case	case	NOUN
agb-422	399	13	of	of	ADP
agb-422	399	14	developing	develop	VERB
agb-422	399	15	countries	country	NOUN
agb-422	399	16	.	.	PUNCT
agb-422	400	1	in	in	ADP
agb-422	400	2	m.	m.	PROPN
agb-422	400	3	tsamenyi	tsamenyi	PROPN
agb-422	400	4	&	&	CCONJ
agb-422	400	5	s.	s.	PROPN
agb-422	400	6	uddin	uddin	PROPN
agb-422	400	7	(	(	PUNCT
agb-422	400	8	eds	ed	NOUN
agb-422	400	9	.	.	PUNCT
agb-422	400	10	)	)	PUNCT
agb-422	400	11	,	,	PUNCT
agb-422	400	12	corporate	corporate	ADJ
agb-422	400	13	governance	governance	NOUN
agb-422	400	14	in	in	ADP
agb-422	400	15	less	less	ADV
agb-422	400	16	developed	developed	ADJ
agb-422	400	17	and	and	CCONJ
agb-422	400	18	emerging	emerge	VERB
agb-422	400	19	economies	economy	NOUN
agb-422	400	20	(	(	PUNCT
agb-422	400	21	vol	vol	NOUN
agb-422	400	22	.	.	NOUN
agb-422	400	23	8	8	NUM
agb-422	400	24	,	,	PUNCT
agb-422	400	25	pp	pp	ADJ
agb-422	400	26	.	.	PUNCT
agb-422	400	27	483	483	NUM
agb-422	400	28	-	-	SYM
agb-422	400	29	518	518	NUM
agb-422	400	30	)	)	PUNCT
agb-422	400	31	.	.	PUNCT
agb-422	401	1	emerald	emerald	PROPN
agb-422	401	2	group	group	PROPN
agb-422	401	3	publishing	publishing	PROPN
agb-422	401	4	limited	limit	VERB
agb-422	401	5	.	.	PUNCT
agb-422	402	1	doi	doi	NOUN
agb-422	402	2	:	:	PUNCT
agb-422	402	3	https://doi.org/10.1016/s1479-3563(08)08016-x	https://doi.org/10.1016/s1479-3563(08)08016-x	ADJ
agb-422	402	4	turlea	turlea	NOUN
agb-422	402	5	,	,	PUNCT
agb-422	402	6	c.-i	c.-i	PROPN
agb-422	402	7	.	.	PUNCT
agb-422	403	1	(	(	PUNCT
agb-422	403	2	2021	2021	NUM
agb-422	403	3	)	)	PUNCT
agb-422	403	4	.	.	PUNCT
agb-422	404	1	development	development	NOUN
agb-422	404	2	of	of	ADP
agb-422	404	3	rating	rating	NOUN
agb-422	404	4	models	model	NOUN
agb-422	404	5	under	under	ADP
agb-422	404	6	ifrs	ifrs	PROPN
agb-422	404	7	9	9	NUM
agb-422	404	8	.	.	PUNCT
agb-422	404	9	ceccar	ceccar	PROPN
agb-422	404	10	business	business	PROPN
agb-422	404	11	review	review	PROPN
agb-422	404	12	,	,	PUNCT
agb-422	404	13	2(7	2(7	NUM
agb-422	404	14	)	)	PUNCT
agb-422	404	15	,	,	PUNCT
agb-422	404	16	64	64	NUM
agb-422	404	17	-	-	SYM
agb-422	404	18	72	72	NUM
agb-422	404	19	.	.	PUNCT
agb-422	405	1	doi	doi	NOUN
agb-422	405	2	:	:	PUNCT
agb-422	405	3	https://doi.org/10.37945/cbr.2021.07.07	https://doi.org/10.37945/cbr.2021.07.07	PROPN
agb-422	405	4	wahidin	wahidin	PROPN
agb-422	405	5	,	,	PUNCT
agb-422	405	6	d.	d.	PROPN
agb-422	405	7	,	,	PUNCT
agb-422	405	8	akimov	akimov	PROPN
agb-422	405	9	,	,	PUNCT
agb-422	405	10	a.	a.	PROPN
agb-422	405	11	,	,	PUNCT
agb-422	405	12	&	&	CCONJ
agb-422	405	13	roca	roca	PROPN
agb-422	405	14	,	,	PUNCT
agb-422	405	15	e.	e.	PROPN
agb-422	405	16	(	(	PUNCT
agb-422	405	17	2021	2021	NUM
agb-422	405	18	)	)	PUNCT
agb-422	405	19	.	.	PUNCT
agb-422	406	1	the	the	DET
agb-422	406	2	impact	impact	NOUN
agb-422	406	3	of	of	ADP
agb-422	406	4	bond	bond	NOUN
agb-422	406	5	market	market	NOUN
agb-422	406	6	development	development	NOUN
agb-422	406	7	on	on	ADP
agb-422	406	8	economic	economic	ADJ
agb-422	406	9	growth	growth	NOUN
agb-422	406	10	before	before	ADP
agb-422	406	11	and	and	CCONJ
agb-422	406	12	after	after	ADP
agb-422	406	13	the	the	DET
agb-422	406	14	global	global	ADJ
agb-422	406	15	financial	financial	ADJ
agb-422	406	16	crisis	crisis	NOUN
agb-422	406	17	:	:	PUNCT
agb-422	406	18	evidence	evidence	NOUN
agb-422	406	19	from	from	ADP
agb-422	406	20	developed	develop	VERB
agb-422	406	21	and	and	CCONJ
agb-422	406	22	developing	develop	VERB
agb-422	406	23	countries	country	NOUN
agb-422	406	24	.	.	PUNCT
agb-422	407	1	international	international	ADJ
agb-422	407	2	review	review	NOUN
agb-422	407	3	of	of	ADP
agb-422	407	4	financial	financial	ADJ
agb-422	407	5	analysis	analysis	NOUN
agb-422	407	6	,	,	PUNCT
agb-422	407	7	77	77	NUM
agb-422	407	8	,	,	PUNCT
agb-422	407	9	101865	101865	NUM
agb-422	407	10	.	.	PUNCT
agb-422	408	1	doi	doi	NOUN
agb-422	408	2	:	:	PUNCT
agb-422	408	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-422	408	4	/j.irfa.2021.101865	/j.irfa.2021.101865	SYM
agb-422	408	5	wisnu	wisnu	PROPN
agb-422	408	6	putra	putra	PROPN
agb-422	408	7	,	,	PUNCT
agb-422	408	8	a.	a.	PROPN
agb-422	408	9	,	,	PUNCT
agb-422	408	10	&	&	CCONJ
agb-422	408	11	eurelia	eurelia	PROPN
agb-422	408	12	wayan	wayan	PROPN
agb-422	408	13	,	,	PUNCT
agb-422	408	14	m.	m.	NOUN
agb-422	408	15	(	(	PUNCT
agb-422	408	16	2023	2023	NUM
agb-422	408	17	)	)	PUNCT
agb-422	408	18	.	.	PUNCT
agb-422	409	1	financial	financial	ADJ
agb-422	409	2	literacy	literacy	NOUN
agb-422	409	3	,	,	PUNCT
agb-422	409	4	risk	risk	NOUN
agb-422	409	5	perception	perception	NOUN
agb-422	409	6	,	,	PUNCT
agb-422	409	7	and	and	CCONJ
agb-422	409	8	investment	investment	NOUN
agb-422	409	9	preferences	preference	NOUN
agb-422	409	10	:	:	PUNCT
agb-422	409	11	a	a	DET
agb-422	409	12	study	study	NOUN
agb-422	409	13	on	on	ADP
agb-422	409	14	millennials	millennial	NOUN
agb-422	409	15	in	in	ADP
agb-422	409	16	jakarta	jakarta	PROPN
agb-422	409	17	.	.	PUNCT
agb-422	410	1	bisnis	bisnis	PROPN
agb-422	410	2	&	&	CCONJ
agb-422	410	3	birokrasi	birokrasi	PROPN
agb-422	410	4	:	:	PUNCT
agb-422	410	5	jurnal	jurnal	ADJ
agb-422	410	6	ilmu	ilmu	PROPN
agb-422	410	7	administrasi	administrasi	PROPN
agb-422	410	8	dan	dan	PROPN
agb-422	410	9	organisasi	organisasi	PROPN
agb-422	410	10	,	,	PUNCT
agb-422	410	11	30(1	30(1	NUM
agb-422	410	12	)	)	PUNCT
agb-422	410	13	,	,	PUNCT
agb-422	410	14	52	52	NUM
agb-422	410	15	-	-	SYM
agb-422	410	16	63	63	NUM
agb-422	410	17	.	.	PUNCT
agb-422	411	1	doi	doi	NOUN
agb-422	411	2	:	:	PUNCT
agb-422	411	3	https://doi.org/	https://doi.org/	NOUN
agb-422	411	4	10.20476	10.20476	NUM
agb-422	411	5	/	/	SYM
agb-422	411	6	jbb.v30i1.1315	jbb.v30i1.1315	PROPN
agb-422	411	7	zhen	zhen	PROPN
agb-422	411	8	,	,	PUNCT
agb-422	411	9	x.	x.	PROPN
agb-422	411	10	,	,	PUNCT
agb-422	411	11	&	&	CCONJ
agb-422	411	12	zhou	zhou	PROPN
agb-422	411	13	,	,	PUNCT
agb-422	411	14	y.	y.	PROPN
agb-422	411	15	(	(	PUNCT
agb-422	411	16	2025	2025	NUM
agb-422	411	17	)	)	PUNCT
agb-422	411	18	.	.	PUNCT
agb-422	412	1	digital	digital	ADJ
agb-422	412	2	transformation	transformation	NOUN
agb-422	412	3	and	and	CCONJ
agb-422	412	4	corporate	corporate	ADJ
agb-422	412	5	creditworthiness	creditworthiness	NOUN
agb-422	412	6	.finance	.finance	PUNCT
agb-422	412	7	research	research	NOUN
agb-422	412	8	letters	letter	NOUN
agb-422	412	9	,	,	PUNCT
agb-422	412	10	74	74	NUM
agb-422	412	11	,	,	PUNCT
agb-422	412	12	106742	106742	NUM
agb-422	412	13	.	.	PUNCT
agb-422	413	1	doi	doi	NOUN
agb-422	413	2	:	:	PUNCT
agb-422	413	3	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
agb-422	413	4	j.frl.2025.106742	j.frl.2025.106742	PROPN
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agb-422	413	6	https://revistas.usp.br/rcf/article/view/232447	https://revistas.usp.br/rcf/article/view/232447	PROPN
agb-422	413	7	https://www.foreignaffairs.com/united-states/price-fragmentation-global-economy-shock	https://www.foreignaffairs.com/united-states/price-fragmentation-global-economy-shock	PROPN
agb-422	414	1	https://www.foreignaffairs.com/united-states/price-fragmentation-global-economy-shock	https://www.foreignaffairs.com/united-states/price-fragmentation-global-economy-shock	PROPN
agb-422	415	1	https://www.foreignaffairs.com/united-states/price-fragmentation-global-economy-shock	https://www.foreignaffairs.com/united-states/price-fragmentation-global-economy-shock	PROPN
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agb-422	415	3	https://doi.org/10.1093/oso/9780198859703.003.0004	https://doi.org/10.1093/oso/9780198859703.003.0004	ADJ
agb-422	415	4	https://doi.org/10.1108/ijlma-07-2016-0064	https://doi.org/10.1108/ijlma-07-2016-0064	PROPN
agb-422	415	5	https://doi.org/10.3390/risks13020038	https://doi.org/10.3390/risks13020038	PROPN
agb-422	415	6	https://doi.org/10.17010/ijf/2025/v19i1/174694	https://doi.org/10.17010/ijf/2025/v19i1/174694	PROPN
agb-422	415	7	https://doi.org/10.1108/ijaim-05-2017-0070	https://doi.org/10.1108/ijaim-05-2017-0070	VERB
agb-422	415	8	https://hal.science/hal-03350978	https://hal.science/hal-03350978	PROPN
agb-422	416	1	https://doi.org/10.1016/j.pacfin.2022.101806	https://doi.org/10.1016/j.pacfin.2022.101806	PROPN
agb-422	416	2	https://doi.org/10.1016/j.pacfin.2022.101806	https://doi.org/10.1016/j.pacfin.2022.101806	PROPN
agb-422	416	3	https://doi.org/10.1080/1540496x.2018.1512486	https://doi.org/10.1080/1540496x.2018.1512486	NOUN
agb-422	416	4	https://doi.org/10.1080/1540496x.2018.1512486	https://doi.org/10.1080/1540496x.2018.1512486	ADJ
agb-422	416	5	https://doi.org/10.1108/ijse-02-2020-0085	https://doi.org/10.1108/ijse-02-2020-0085	NOUN
agb-422	416	6	https://doi.org/10.1108/cg-05-2022-0232	https://doi.org/10.1108/cg-05-2022-0232	PROPN
agb-422	416	7	https://doi.org/10.1177/0972150919837078	https://doi.org/10.1177/0972150919837078	PROPN
agb-422	416	8	https://doi.org/10.1177/0972150919837078	https://doi.org/10.1177/0972150919837078	PROPN
agb-422	416	9	https://doi.org/10.1016/j.iref.2023.07.084	https://doi.org/10.1016/j.iref.2023.07.084	PROPN
agb-422	416	10	https://doi.org/10.1257/jep.20251439	https://doi.org/10.1257/jep.20251439	PROPN
agb-422	416	11	https://irgu.unigoa.ac.in/drs/handle/unigoa/7110	https://irgu.unigoa.ac.in/drs/handle/unigoa/7110	NOUN
agb-422	416	12	https://irgu.unigoa.ac.in/drs/handle/unigoa/7110	https://irgu.unigoa.ac.in/drs/handle/unigoa/7110	X
agb-422	417	1	https://doi.org/10.1016/s1479-3563(08)08016-x	https://doi.org/10.1016/s1479-3563(08)08016-x	PROPN
agb-422	417	2	https://doi.org/10.37945/cbr.2021.07.07	https://doi.org/10.37945/cbr.2021.07.07	NUM
agb-422	417	3	https://doi.org/10.1016/j.irfa.2021.101865	https://doi.org/10.1016/j.irfa.2021.101865	ADJ
agb-422	417	4	https://doi.org/10.1016/j.irfa.2021.101865	https://doi.org/10.1016/j.irfa.2021.101865	ADJ
agb-422	417	5	https://doi.org/10.20476/jbb.v30i1.1315	https://doi.org/10.20476/jbb.v30i1.1315	PROPN
agb-422	417	6	https://doi.org/10.20476/jbb.v30i1.1315	https://doi.org/10.20476/jbb.v30i1.1315	PROPN
agb-422	417	7	https://doi.org/10.1016/j.frl.2025.106742	https://doi.org/10.1016/j.frl.2025.106742	PROPN
agb-422	417	8	https://doi.org/10.1016/j.frl.2025.106742	https://doi.org/10.1016/j.frl.2025.106742	PROPN